In theory, yes, but again it runs into practical issues. There is a way to simulate what's termed "rearrange list" where you can change the order of a list, and then have various speech functions modified to consult this rearrange list. But remember that different speech functions are used for different purposes, ranging from just speaking a message to handling format attributes as you move through a document. Also note that we have people who rely on braille, so there is a question of making an equivalent setting for braille users. Ultimately, there are places where role is not even announced, for example in lists and Excel spreadsheet cells.
