Difference Between Value sets and Lookups in Oracle Apps R12

• Value sets can be attached to parameters of a concurrent program, whereas Lookups can't.
• Certain types of Lookups are maintainable by the users too, for example, HR Users will maintain "Ethnic Minority" lookups. Value Sets are almost never maintained by end-users, with the exception of GL Flexfield codes. Value sets are usually maintained by System Administrators.
• Value sets can contain values that are a result of an SQL Statement. Hence it is possible to make a Value Setlist of values dynamic. On the contrary, Lookup Codes are Static lists of values.

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