The determination of control account in the receiver company is based on the Vendor Group Control Accounts and Customer Group Control Accounts setup.
When replicating business partner master data, the Intercompany Integration Solution will determine the control account from the Vendor Group Control Accounts and Customer Group Control Accounts setup in the receiver company based on the business partner group attached to the business partner. If a control account is not defined against the attached business partner group then the system uses the default control account defined in SAP Business One system setups.