In Oracle Business Intelligence Applications, in order for a BI User with VP of HR job role to see GL data, he/she needs to be provisioned with GL data role pertaining to a Financial Analyst job role.
The GL data role provisioned will control the data security that will be enforced upon the GL data the user is trying to view. To understand more details on how GL data are provisioned in Fusion Applications, refer to Oracle General Ledger User's Guide for more information.