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Thank you for reaching out to the Community. You can manage and customize roles in QuickBooks. However, this is only available in QuickBooks Advanced.
Let me share what are the roles you can assign to a user:
To learn more about these roles, check this article for reference: Add and manage custom roles in QuickBooks Online Advanced.
Lastly, here's an article you can read for ideas in case you needed to transfer the role of a master admin: Change your QuickBooks Online master admin user.
That's it! Please let me know if you have further questions in QuickBooks. I'm just a post away. Have a great day, and stay safe!