The Create Accounting process ended in an error because you have global permissions for the Subledger Source Transaction data resource (Oracle Fusion)

Identify the role using the following query and then remove the role from user to run the create accounting.

select distinct role_name 

  from fnd_session_role_sets 

 where role_guid in 

          (select grantee_key 

             from fusion.fnd_grants 

            where object_id in 

                      (select object_id

                         from fnd_objects 

                        where obj_name in ('XLA_SUBLEDGERS'

                                         , 'XLA_GL_LEDGERS'

                                         , 'XLA_TRANSACTION_ENTITIES'

                                          )

                      ) 

              and INSTANCE_TYPE = 'GLOBAL'

          )

SQL Query for List of Concurrent Programs with Request Group and Responsibility Name

---List of Concurrent Programs with Request Group and Responsibility Name

 SELECT DISTINCT fnrtl.responsibility_name

              , frg.request_group_name

              , fcpl.user_concurrent_program_name

              , fcp.concurrent_program_name

              , fapp.application_name

              , fl.meaning execution_type

              , fe.executable_name

              , fe.execution_file_name

  FROM apps.fnd_request_groups         frg,

       apps.fnd_application_tl         fapp,

       apps.fnd_request_group_units    frgu,a

       apps.fnd_concurrent_programs    fcp,

       apps.fnd_concurrent_programs_tl fcpl,

       apps.fnd_responsibility         fnr,

       apps.fnd_responsibility_tl      fnrtl,

       apps.fnd_executables fe,

       apps.fnd_lookups fl

 WHERE     frg.application_id = fapp.application_id

       AND frg.application_id = frgu.application_id

       AND frg.request_group_id = frgu.request_group_id

       AND frg.request_group_id = fnr.request_group_id

       AND fnr.responsibility_id = fnrtl.responsibility_id

       AND frgu.request_unit_id = fcp.concurrent_program_id

       AND frgu.unit_application_id = fcp.application_id

       AND fcp.concurrent_program_id = fcpl.concurrent_program_id

       --AND fcpl.user_concurrent_program_name LIKE   '<concurrent program name>'

       AND frg.application_short_code in('XX')

       AND fe.executable_id = fcp.executable_id

       AND fcp.execution_method_code = fe.execution_method_code

       AND fl.lookup_code = fe.execution_method_code

       AND fl.lookup_type = 'CP_EXECUTION_METHOD_CODE'

       AND fnrtl.LANGUAGE = 'US'

       AND fapp.LANGUAGE = 'US'

       ORDER BY 3;