set_policy_context

In order to access multi org views using sqlplus, one need to execute following pl/sql block. This is equivalent to 'dbms_application_info.set_client_info('1');' in 11.5.9

begin
  mo_global.init('AR'); 
  /* if you need to access AP or other module tables, set it accordingly.
  *  For AP, module code is SQLAP. 
  *  Moduile being set should exist in table fnd_mo_product_init
  */
  mo_global.set_policy_context('S','1');
end;