An Account Owner is a special type of an Administrator.
To see or change the Account Owner, navigate to the Accounts page under the Settings tab in the left side tool bar. Under Accounts, go to the Profile tab.
On the right side of the Profile tab, you will see the Account Owner.
While users can be removed from an account, the Account Owner cannot be deleted. If you need to, you can change the Owner to any one of the Administrators. The Owner feature is a safe-guard so you don’t accidentally delete administrators if they leave or change jobs.