The following information was sourced from Microsoft's how-to guide here:
Microsoft - How to: Configure impersonation
Impersonation enables a caller, such as a service application, to impersonate a user account. The caller can perform operations by using the permissions that are associated with the impersonated account instead of the permissions associated with the caller’s account.
Exchange Online, Exchange Online as part of Office 365, and versions of Exchange starting with Exchange 2013 use role-based access control (RBAC) to assign permissions to accounts. Your Exchange server administrator will need to grant any service account that will be impersonating other users the ApplicationImpersonation role by using the New-ManagementRoleAssignment cmdlet.
Configuring the Application Impersonation role
When you or your Exchanger server administrator assigns the ApplicationImpersonation role, use the following parameters of the New-ManagementRoleAssignment cmdlet:
Before you can configure impersonation, you need:
To configure impersonation for all users in an organization:
Open the Exchange Management Shell. From the Start menu, choose All Programs > Microsoft Exchange Server 2013.
Run the New-ManagementRoleAssignment cmdlet to add the impersonation permission to the specified user. The following example shows how to configure impersonation to enable a service account to impersonate all other users in an organization.
Windows PowerShell
New-ManagementRoleAssignment –name:impersonationAssignmentName –Role:ApplicationImpersonation –User:serviceAccount
To configure impersonation for specific users or groups of users:
Windows PowerShell New-ManagementScope –Name:scopeName –RecipientRestrictionFilter:recipientFilter
The RecipientRestrictionFilter parameter of the New-ManagementScope cmdlet defines the members of the scope. You can use the properties of the Identity object to create the filter. The following example is a filter that restricts the result to a single user with the user name "john."
Windows PowerShell Name –eq "john"
Run the New-ManagementRoleAssignment cmdlet to add the permission to impersonate the members of the specified scope. The following example shows how to configure a service account to impersonate all users in a scope.
Windows PowerShell New-ManagementRoleAssignment –Name:impersonationAssignmentName –Role:ApplicationImpersonation –User:serviceAccount –CustomRecipientWriteScope:scopeName
Next steps
After your administrator grants impersonation permissions, you can use the service account to make calls against other users’ accounts. You can verify role assignments by using the Get-ManagementRoleAssignment cmdlet.
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