Well thank you for trying to echo me. You're still wrong.
This has naught to do with where people will login or will be authorized of whatever.
This solely has to do with BUSINESS PROCESSES, mainly in FI/CO. Read the documentation again.
"Smallest organizational unit of external accounting for which a complete, self-contained set of accounts can be created. This includes the entry of all transactions that must be posted and the creation of all items for legal individual financial statements, such as the balance sheet and the profit and loss statement."
Who is authorized how or logs in where is the consequence of this decission, not its cause.