You have noticed the existence of business partner(s) with the same name as org unit(s) existing in your system.
SAP Cloud for Customer.
Every company is an entity which is linked with a respective business partner. Any business transaction documents which involve a company will use its respective Business Partner ID (or Account ID).
This is an expected system behavior.
org unit, business partner id, company , KBA , business partner id , org unit , company , LOD-LE-OM-OM , Org. Management , How To