Do not create multiple accounts, aka sockpuppets. Sockpuppetry is often used for nefarious reasons, and as such we ask that you simply don’t do it. If a sockpuppet account is identified, it will be banned immediately.
If you are plugin or theme developer only, having separate personal and “business” accounts is acceptable for uploading code to the WordPress repo or for a very limited capacity of support of that plugin or theme. In that limited capacity that may not be consider to be sockpuppetry.