Ability to have non employee users

[sbts]

There is a valid use case for non-employee users.

• software entities
• robots
• subcontractors

since automated entities may need to be able to log in to do their tasks

[ylavoie]

Accountant firms are another good example thereof.
Depending of their role, various access privileges are required.

[einhverfr]

https://sourceforge.net/p/ledger-smb/feature-requests/268/ is being consolidated into this ticket.