Employee: views its forms record [('employee_id.user_id','=', user.id)] Division manager: views forms of its subordinates [('department_id','child_of', user.employee_id.department_id.id if user.employee_id and user.employee_id.department_id else False)] Allow HR : views Penalty all employees [(1 ,'=', 1)] Penalty multi company rule ['|',('company_id','=',False),('company_id', 'in', company_ids)] penalty ss multi company rule ['|',('company_id','=',False),('company_id', 'in', company_ids)] punishment multi company rule ['|',('company_id','=',False),('company_id', 'in', company_ids)]