A Database object owner is a user who creates a database object. Database objects are tables, indexes, views, defaults, triggers, rules, constraints, and procedures. Before a user can create a database object, the Database Owner must grant the user permission to create objects of a particular type. There is no special login name or password for a database object owner.
The database object owner creates an object using the appropriate create statement, and then grants permission to other users.
The creator of a database object is automatically granted all permissions on that object. The System Administrator also has all permissions on the object. The owner of an object must explicitly grant permissions to other users before they can access the object. Even the Database Owner cannot use an object directly unless the object owner grants him or her the appropriate permission. However, the Database Owner can always use the setuser command to impersonate any other user in the database, including the object owner.
When a database object is owned by someone other than the Database Owner, the user (including a System Administrator) must qualify the name of that object with the object owner’s name—ownername.objectname—to access the object. If an object or a procedure needs to be accessed by a large number of users, particularly in ad hoc queries, having these objects owned by “dbo” greatly simplifies access.