Various  users can be created and various Roles need to be assigned to these.

 In order to Restrict Role By SplitAttribute-

• On Magento Admin Panel, Navigate to Settings > User & Companies
• Create new user add name
• Select Restrict Role -Yes/No
• When Select Yes then new field will be display Split Attribute 
• Select the attribute and selected  attribute value can be assigned to the user
• The user will then be able to view orders related to the assigned attribute only.
• Now if User A is assigned an attribute of color white  then he will be able to see only the orders related to color white  only.