Account names are part of the security scheme.
What you can do is set up a script that updates such a table with the account name of the current user each time that a user logs in to your solution. This will not be perfect, but may work well enough to work for what you want here--perhaps with a bit of added editing to add accounts of any infrequent users that you might need added to this table.
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You can get the AccountNames from the DDR if you have FileMaker Pro Advanced.
That is one way to give you a good starting point
You could then keep the list updated using the method that philmodjunk mentioned, perhaps plus manual
You could also manage the workflow by entering the accountNames first into a FileMaker table and then pushing the accounts into the FileMaker files using the account script steps...
...although that takes effort to set up.
Finally, as you might already know, a value list can be based on the values in a field.
Hope that helps.
Thanks, Tony and Phil. I hadn’t been aware of DDR.