Sure, multiple Adsense accounts can be created. Only limitation is that you need a new separate entity with separate address from that of previous one to create another Adsense account. It means one individual cannot have two Adsense accounts but your siblings, spouse or a friend can have another account for you.
You have two options.
1. Create an account in name of some relative or friend but use a separate address.
2. Register a company and create Adsense account in name of that business. You will need a bank account in name of that company in order to receive payments. To have more then one account, setup multiple companies and have Adsense account in their name. Only limitation is that they should have separate address.
Some have worried about using their Adsense accounts from the same I.P. I haven’t seen this to be a problem. Set your accounts up legitimately and don’t worry about it.
This is the legitimate way of setting up multiple Adsense accounts. There are many ways to do it non-legit 
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