Q). How can one view the list of users in a SAP system?

Answer:

In any SAP implementation, a list of the users can be viewed using the transaction code [SM04]. Alternatively, this can also be viewed by navigating through thr following menu path: Transaction code[S000] and then choosing the Tools menu. Next, select Administration. From there, select System Monitoring. Now choose User Overview and a list of users logged in to the system and the transactions they are currently in will appear.

T-Code[S000] >> Tools >> Administration >> Monitoring >> User Overview