In this configuration activity you are able to define accounting clerks. They could help you for reporting purposes where you are assigning employees for every vendor you create and maintain.
IMG Path: Financial Accounting (New) -> Accounts Receivable and Accounts Payable -> Vendor Accounts -> Master Data -> Preparations for Creating Vendor Master Data -> Define Accounting Clerks
When you enter into the transaction you will get a list of all Accounting Clerks defined in the system. They are assigned to company code and have initials, full name and sap user.
Following is how the entry could look like.