I found a related post where a replier Doc Man explains it perfectly:
Hello experts, I have some questions if something is possible. It is possible to make in MS Access a form ( formX) that will be used for sending records from one user to another user? User1 make some new records and user2 must sign that records. I have 4 forms and user1 can produce records...
www.access-programmers.co.uk
You are essentially talking about approval sequencing, or what the U.S.Navy called a "chop chain" - where everyone takes a chop at something in a given order until everyone has had a turn.
You do this by putting a field in the record that says "who gets this next" - which implies a couple of possible solutions immediately, like a pre-stored list of people with a numeric key in the order that the corresponding person would see it. OR there are alternatives for things that have more than one possible route, such as pick-lists (via combo box) or a complex list of step number and department number.
In EITHER case, this extra field would be the basis of a QUERY and your form would then use the query as its recordsource rather than using a table directly. The query can have every field that the table would have, but would include a WHERE clause to select only those records with the specified "next person in order" so that person would see those records and nothing else. If the department is significant, the WHERE clause could include that option.
This also implies that you have users with separate usernames or IDs or something so that you can drive the process by knowing who your user is and thus implement filtration at all. This sort of HAS to be there since otherwise anyone could sign anything in any order (if no one has IDs)."