Allow me to share some information about the two user views in QuickBooks Online.
Business view and Accountant view are located at the bottom part of the window the moment you select the Gear icon. This feature is only available in QuickBooks Online US versions. This is the reason why this option is unavailable on your end. I've attached a screenshot below for your visual reference:
I know how the Business view meant to help QBO users get started quickly on the key workflows. No worry, I'll be sending this feedback personally to our managerial team. This way, it'll be part of the list to be implemented hopefully in the future.
In case you need resources and tips to manage your QBO account. Feel free to visit this page where accountants, advisors and users shared their ways to maintain their bookkeeping organized.
Feel free to let me know if you have other concerns besides user views in QuickBooks. I’m always here to help.