For developers, it is often useful to change the user account (for testing rights or other). However the option to log in as another user was removed from the interface of SharePoint 2013.
The reason being (for what I have read on the net) it does not work 100% (login used in office documents for example …)
But this is not the reason for this article, this article is just to show to developers how to easily switch users.
To do this, simply go to the application page “CloseConnection.aspx” and pass the parameter “loginasanotheruser” to true.
In summary, you must go to the url
And here is the connection pop-up .
Hope this helps!