Users with the “Modify All Data” permission, or users with the “Modify All” permission for the given object, can transfer any record, regardless of who owns the record.
To transfer a single record or multiple records from a list view, the new owner must have at least the “Read” permission on the object type. This rule does not apply if you use the mass transfer tool.
To transfer ownership of any single record in an organization that does not use territory management, a user must have the appropriate “Edit” permission and either own the record or be above the owner in the role hierarchy.
For example, to transfer ownership of an account, a user must have “Read” and “Edit” access to the account. Additionally, the new owner of the record must have at least “Read” permission on accounts.
The Public Full Access and Public Read/Write/Transfer sharing settings give all users the ability to transfer ownership of that type of record as long as they have the appropriate “Edit” permission.
In organizations that use territory management, users that have been assigned to territories can be enabled to transfer the accounts in their territories, even if they are not the record owner.
To transfer campaigns, users must also have the Marketing User checkbox selected on their user record.
These are the abilities to Change Ownership:
- Users with the “Modify All Data” permission, or users with the “Modify All” permission for the given object, can transfer any record, regardless of who owns the record.
- To transfer a single record or multiple records from a list view, the new owner must have at least the “Read” permission on the object type. This rule does not apply if you use the mass transfer tool.
- To transfer ownership of any single record in an organization that does not use territory management, a user must have the appropriate “Edit” permission and either own the record or be above the owner in the role hierarchy.
- For example, to transfer ownership of an account, a user must have “Read” and “Edit” access to the account. Additionally, the new owner of the record must have at least “Read” permission on accounts.
- The Public Full Access and Public Read/Write/Transfer sharing settings give all users the ability to transfer ownership of that type of record as long as they have the appropriate “Edit” permission.
- In organizations that use territory management, users that have been assigned to territories can be enabled to transfer the accounts in their territories, even if they are not the record owner.
- To transfer campaigns, users must also have the Marketing User checkbox selected on their user record.
For more details, check the below link:https://help.salesforce.com/HTViewHelpDoc?id=account_owner.htm
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Deepthi