Spherical Coordinates for Shading only in CG?

In computer graphics, it was mentioned in this link

https://www.scratchapixel.com/lessons/mathematics-physics-for-computer-graphics/geometry/spherical-coordinates-and-trigonometric-functions

that we can convert world coordinates to local coordinates (in this case we are using spherical coordinates). Is this only applicable for shading only? Can you shed light to this confusing world of CG? Thank you.
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