Is there any Systematic/Organic relationship between Accounts on the Network/Ledgers?

I wonder if there’s an organic relationship between an Account that Creates other Accounts on the Ledger or not?
Assume we have an Institution with a couple of Board Members, each have an Account of their own.
When we attemp to create an Asset and offer it to the public, it’s Issuing-Account (with it’s own Signer(s), Options e.g. "Weights/Treshholds" etc.) should create with a Source-Account (according to Stellar documentation, any Account needs to be created by another "Source-Account").
As far I understand, Accounts have no special previledge over other Accounts on the Ledger (Custodial/Hirarchial/…), so is there any difference (from programming/technical perspective) which Account we use as so-called Source-Account for this Operation? or is it just a matter of, let’s say our Organizational Structure/Plocies to decide?
Clarify this for me please.

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