@Danny Tang JE entry approval is key headache for compliance. You are right about the issue when user role have both "make journal entry" and "approve journal entry" (not approve bills) this case their JE gets approved automatically. Best practice is to use approval workflow to drive the approval process. Scenario 1. you can add an accounting approval custom field (list type = employee) in the employee record and use this value to route the approval to designated person as long as this designated person is someone else. Scenario 2- use employee's supervisor as the approver in the workflow. Scenario 3 - Use different SOD based role than the JE creator to route approval. Last year I included this in my presentation at the suiteworld.

@Sam-I-Am Thanks for the reply! At our company we don't have a specific approver for each accountant, instead we have like 5 Accounting Managers that approve various JEs depending on which area it falls under during the month end close.

then use roles in your workflow with exception of user who created the JE

so it looks like scenario 1 and 2 won't work for us?