Dileep,
We introduced a new feature with the 13s Sourcing release that should help solve this problem. With this new feature you can now restrict access to reporting data based on project level access control. User access control rules specified at the Sourcing project level will be pushed down to Analysis so users running reports are restricted to the same data as specified in the Sourcing projects.
Please reference the 13s Sourcing release guide on Ariba Connect for additional information on enabling this feature:
Also, do not hesistate to reach out to me if you have additional questions.
Thanks,
Manny Cortez
Ariba Product Manager