In large B2B transactions it’s typical for a business customer to have multiple user’s making purchases. A lousy solution to this problem is to create one account for the customer and then expect all their user’s to share that username/password. Instead, a better solution is to associate multiple eCommerce accounts with one customer account.
Let’s imagine that you sell building materials to construction companies and your construction company customers are buying materials for multiple jobs. However, the construction company’s account should be keeping record of the purchases in the ERP and each purchase should be affiliated with the appropriate project. The project managers for those jobs may need to buy materials for each of their individual projects. Instead of calling their headquarters to place orders it would be much more efficient to allow them to log into your eCommerce site and purchase the materials they need for their one job.