Well, people generally say that there is no difference between roles and profiles. Though actually speaking there is difference.
A role is primarily a functional description, such as HR employee. The technical realization of the role, in the form of concrete authorizations is achieved through the authorization profile associated with the role.
Profile: Profiles are assigned to users in the user master record, profiles could represent a simple job position, profiles contain authorization and authorization objects. Role: resembles a job description such as sales representative, accountant, treasurer
Without giving a profile we canot give a role. Role refers to the collection of associated activities as transactions, reports and so on. While profile is a set of authorizations that are valid for the transactions defined in that role.
Profiles are the component of the older SAP releases, this was not replaced in the newer versions but a new layer was placed above Profiles,
Role is always dependent of profile whereas profile can be independent of role. Role is a Component of Profile. And Profile is a Collection of all Roles.
Thanks
Sharmishtha
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