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In the tutorial, the speaker demonstrates how to switch role centers in Business Central, highlighting the role of an accountant. They explain that switching is necessary when a different staff member uses the system. Suggested role centers include Business Manager for a comprehensive view of finance, sales, and purchasing, Sales Order Processor for order processing, and Sales and Relationship Manager for those focused on quotes and orders. The speaker mentions that clicking on these roles provides a preview of the display, assisting users in selecting the appropriate role center. For this demonstration, the Business Manager role is chosen for its broad overview of the system's functionalities.