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'

          )