it is possible to create User defined List of Values Source dependent on user access?

in Implementing Applications, Manage List of Values Sources, there is a brief description of a select for an User Defined List of Values Source but there i see no parameter option in order to make the LOV dynamic, for example i need to select only ledgers where user has access and for this i need to add current user name as parameter.

https://docs.oracle.com/en/cloud/saas/applications-common/25d/facia/manage-list-of-values-sources.html#Create-List-of-Values-Source

It is possible to add dynamic parameters like current user on the select created on an User Defined LOV Source?