An electronic device comprises: a memory; a battery; a speaker; a sensor module; a communication module; and a processor electrically connected to the memory, the battery, the speaker, the sensor module, and the communication module, wherein the processor is configured to: control the communication module to establish a first communication link with a sound source electronic device and transmit a first posture value calculated based on a sensor value obtained from the sensor module over the first communication link, receive audio data rendered based on the posture value from the sound source electronic device, communicate, based on device state information of the electronic device, with an external electronic device through a second communication link so as to request a role switching preparation, and transmit a role switching message to the external electronic device and notify the sound source electronic device of role switching with the external electronic device, wherein after role switching, the electronic device transmits the first posture value to the external electronic device.