Hi @v-qiaqi-msft , @Anonymous
I tried to implement your suggestions below but didn’t succeeded. this is a sample of my dataset:

In the items property of each dropdown I have a collection which I created on the app start, for example for the testers I have EmplName collection which is running on 4 different columns on the dataset to check the correct context of employees to display.
For example, if I’m a tester I will see my items only (1 record display in the tester dropdown). If I’m group leader I will be able to see all the testers under my responsibility in the testers dropdown, etc.
Below for example part of the code:
If(
CountRows(Filter('AQE-Development and Traning Plan List',EmployeeName.Claims=varUser.Claims))>0, ClearCollect(EmplName,Distinct(Filter('AQE-Development and Traning Plan List', EmployeeName.Claims=varUser.Claims), EmployeeName.DisplayName)),
CountRows(Filter('AQE-Development and Traning Plan List',GL.Claims=varUser.Claims))>0,
ClearCollect(EmplName,{Result:"Choose Employee"});
Collect(EmplName,Sort(Distinct(ShowColumns(Filter('AQE-Development and Traning Plan List',GL.Claims=varUser.Claims),"EmployerName"),EmployerName.DisplayName),Result,Ascending)),),Result,Ascending)),
varUser is a varaible for the current user.
other collection are more simple and just collecting the data from the table adding the Choose ... as the first item of the dropdown.
When trying to implement your suggestions it didn’t worked please see details in the below screenshot:

the value function behaivor is diffrent than the one in your screenshot, it is a function.
im new to powerapps, so probably im missing somthing, will appriciate your help on this.
If additional details required, I will be happy to provide.