Magento Open Source, 1.9.x

Creating New Users

When your store is first installed, your login credentials have with full administrative access. As a best practice, one of the first things you should do is to create another user account with full Administrator permissions. That way, you can use one account for your everyday Administrative activities, and reserve the other as a “Super Admin” account in case you forget your regular credentials or they somehow become otherwise unusable.

If there are others on your team, or service providers who need access, you can create a separate user account for each, and assign a restricted role. They cannot change any global settings or data.