Should I create a new cloud computing system account?

My iTunes and Apple cloud computing system user email accounts share the same details and I would like to create a separate account for cloud computing. Is it possible to simple remove the account or will my whole system be affected in this action?
Should I create a new iTunes account instead so that I will have a different account from the cloud computing?
Can you please guide me through the process of making a new account for the Apple cloud computing service?
Thank you so much!
