In order to publish an app to the App Store, Apple requires developers to enroll to a developer program. This program is tied to your Apple ID, and in order to qualify for enrollment, that Apple ID has to have 2nd Factor Authentication turned on. It works fine if you’re either developing as an individual, or you’re using your main Apple ID as your corporate Apple ID, and you have a single corporation.
If however you are a member of multiple corporations and you are developing multiple apps, things got complicated. In the past this forced developers to have multiple accounts on the same computer, and they would have to switch between those accounts.
The good news is that starting with Mac OS X Mojave, you can now open System Preferences -> Internet Accounts, and add a secondary iCloud accounts.
You still have to create a second account on your computer (or use another separate machine), so you can create your Apple ID and enable 2nd factor authentication for it. However once you’re done with that process and you add this account as a secondary iCloud account as described above, you can delete that secondary account and keep a single primary account as before. This allows you to have as many iCloud / Developer accounts as you need.