This value determines the EBS Responsibility used by the Identity Manager Oracle EBS Admin user to call the EBS application initialization routine. A list of valid responsibilities can be found in the fnd_responsibility_vl table. Also refer to the Oracle EBS documentation for more information.
If the Identity Manager Oracle EBS Admin user has a valid EBS system account and has a responsibility that matches the value of this parameter, the Oracle session created during connection enables the users’ actions to be audited using the Oracle EBS auditing mechanism. For example, the created_by and the last_updated_by fields of the fnd_user table objects will be updated correctly with the user ID of the Identity Manager Oracle EBS Admin user.