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 Value Set
list of values dynamic. On the contrary, Lookup Codes are Static list of
values.
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