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SELECT 
    dcc.owner,
    dcc.table_name,
    dcc.constraint_name,
    dcc.column_name as fk_column_name,
    dc2.table_name as parent_table,
    dc2.column_name as parent_column_name
FROM dba_cons_columns dcc
INNER JOIN dba_constraints dc
    ON dc.OWNER = dcc.owner
    AND dc.CONSTRAINT_NAME = dcc.constraint_name
    AND dc.TABLE_NAME = dcc.table_name
    AND dc.CONSTRAINT_TYPE = 'R'
WHERE dcc.owner = 'RMS'
    AND dcc.table_name = 'rpt_gl_entry'
    AND UPPER(dcc.constraint_name) LIKE UPPER('%acct_strg_type%');

SELECT constraint_name, constraint_type, table_name, owner
FROM dba_constraints 
WHERE table_name = 'RPT_GL_ENTRY'
AND owner = 'RMS';