VMS Help ACCOUNTING, /USER, Description  *Conan The Librarian (sorry for the slow response - running on an old VAX)

    The /USER qualifier uses the value of the user name field to
    select records for processing. This field is present in all
    records except file backward link and file forward link records.
    It contains the value <login> for login failure records where the
    user did not give a valid user name.

    The /USER qualifier selects only records that have the specified
    values in the user name field. If you precede the values with
    a minus sign, it selects all records except those with the
    specified values.