With Roles you can configure general system access and employee access based on the supervisor hierarchy. Now you can additionally set each user's employee access as part of a business unit: You can assign which Department, Team, Cost center or Legal entity a user should have access to, in addition to their role.

Two examples of where this might be useful.
1) Matrix-organizations
A user can see their subordinates and a unit of the company

2) Business unit only access, e.g. external advisors
If a certain user should have access to an entire unit, like a legal entity or team, but otherwise to nobody, you can create a role with access "nobody" and set permissions only on user level.

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