Though FND_GLOBAL and FND_PROFILE gives us same result but they work in a different fashion
FND_GLOBAL is a server-side package which returns the values of system globals, such as the login/signon or “session” type of values. Where as FND_PROFILE uses user profile routines to manipulate the option values stored in client and server user profile caches.
From this we can understand that FND_GLOBAL works on server side and FND_PROFILE works on client side.
On the client, a single user profile cache is shared by multiple form sessions. Thus, when Form A and Form B are both running on a single client, any changes Form A makes to the client’s user profile cache affect Form B’s run-time environment, and vice versa.
On the server, each form session has its own user profile cache. Thus, even if Form A and Form B are running on the same client, they have separate server profile caches. Server profile values changed from Form A’s session do not affect Form B’s session, and vice versa.
That is the reason in forms we use FND_GLOBAL.
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