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Darshit Pathak 3Darshit Pathak 3 

Is there any way I do not allow users above in the hierarchy to see Account records owned by the users below them?

Since we cannot disable "Grant Access using Hierarchy" for standar objects. Is there any way I can restrict superiors to see account records owned by their sub ordinates?
Raj VakatiRaj Vakati
By default, the Grant Access Using Hierarchies option is enabled for all objects, and it can only be changed for custom objects. It's not possible  

Controlling Access Using Hierarchies

https://help.salesforce.com/apex/HTViewHelpDoc?id=security_controlling_access_using_hierarchies.htm&language=en

You will need to modify your roles in order to work around this.