What factor determines the Edit-> preferences-> profiles is enabled or disabled?

1 Assign 'General Ledger Super User'  to user B:

Login as B and navigate to Edit-> preferences-> profiles is enabled.

2 Assign  'Grants Accounting Super User' responsibility to common user A without system administrator responsibility: the edit-> preferences-> profiles is disabled !

want to know;

What factor determines the Edit-> preferences-> profiles is enabled or disabled?

Is it related to the menus which attached to the responsibility or RBAC?

Thanks

Betty