Oracle SQL:consulta 2 tablas en función de sus claves externas

Puedes obtener lo que quieras usando esto:

select *  from
(select name || ' ' || Surname Accounting from employees where depart_id = 1),
(select name || ' ' || Surname  IT from employees where depart_id =2)
union
select * from
(select name || ' ' || Surname Accounting from managers where depart_id = 1),
(select name || ' ' || Surname  IT from managers where depart_id =2)