Oracle SQL - Dotaz na tabulky 2 na základě jejich cizích klíčů

To, co chcete, můžete získat pomocí tohoto:

select *  from
(select name || ' ' || Surname Accounting from employees where depart_id = 1),
(select name || ' ' || Surname  IT from employees where depart_id =2)
union
select * from
(select name || ' ' || Surname Accounting from managers where depart_id = 1),
(select name || ' ' || Surname  IT from managers where depart_id =2)