Multi-Org Access Control (MOAC) is used to allow access to multiple operating units from a single application responsibility. Prior to Release 12, Oracle users would have to login to difference responsibilities to enter or process data within an operating unit.
A new feature for Release 12, MOAC, allows the creation of a Security Profile and assign as many operating units as required.
A video about MOAC.
EBS R12 MOAC(Multi-Org Access Control)原理探索 这篇文档从技术的角度很好的讲解了MOAC，推荐下
MOAC的视频
http://v.youku.com/v_show/id_XNDE2MDkxOTY4.html
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