At present you can apply a theme to a User, but not to a role.
Go to Site administration>Appearance>Theme Settings to enable setting the theme by user and it will then appear as an option in their profile page.
I think the logic behind this is that in Moodle the same person can have different roles in different courses and it could be disconcerting to have the theme change between different courses when the role is changed (you could be a guest prior to logging in, an authenticated user on the front page, a student on one course, a tutor on another, while having a manager role on a third.
There are work-arounds within a theme, where you could provide a body class based on a conditional statement detecting a specific capability (e.g. can edit the page) and apply specific css based on that body class.