Solution : https://service.sap.com/sap/support/notes/27 (SAP Service marketplace login required)
Summary : 
      This SAP Note outlines common issues and solutions associated with the ABAP file interface, specifically the OPEN/READ/TRANSFER/CLOSE DATASET statements, addressing file access at the operating system level where access rights, network configurations, and character encoding play significant roles. Key solutions include verifying OS-level permissions, configuration adjustments for NFS, and proper encoding settings for text modes. It emphasizes the importance of correct settings for handling file systems, character encoding (notably UTF-16 handling limitations), and end-of-line conventions, also providing remedial actions via SAP notes and tools for conversion and troubleshooting.
Key words : 
s_dataset 18273   delete dataset returns sy-subrc = 4 11999   open dataset / close dataset, runtime priority recommendations / additional info category consulting validity, 18273   delete dataset returns sy-subrc = 4 11999   open dataset / close dataset, line 514798   aix - memory leak - close dataset 433687   open dataset, filter addition 391434   open dataset generates rabax dataset_reopen 330992   support, slow 514798   aix - memory leak - close dataset 1031864   dataset, 64 bit aix 1038056   short dump dataset_pipe_cmd_too_long 820055   abap file interface, customer component bc-aba-la syntax, 867936   read dataset - reduced performance 820055   abap file interface, 0e 34730   runtime error dataset_write_error 34343   open dataset
Related Notes : 
       
| 1038056 | Short Dump DATASET_PIPE_CMD_TOO_LONG | 
| 1031864 | DATASET is open after DELETE DATASET fails | 
| 971104 | DATASETS in batch not correctly closed | 
| 875632 | Errno in short dump DATASET_CANT_CLOSE | 
| 869373 | ABAP Datasets: Carriage Return on OS/400. | 
| 867936 | READ DATASET - reduced performance | 
| 820055 | ABAP File Interface: Corrections for READ and TRANSFER | 
| 790191 | OPEN DATASET .. FILTER and rollout | 
| 790017 | sy-subrc of CLOSE DATASET if FILTER addition used | 
| 788907 | Lines end with '#' in a file created in Windows | 
| 788449 | Byte-order Marks in UTF-8 Files | 
| 775375 | Reading of files in TEXT MODE is slow | 
| 752859 | sapiconv - a tool for converting the encoding of files | 
| 752835 | Usage of the file interfaces in Unicode systems | 
| 747615 | Tool for converting files from one code page to another | 
| 709832 | CX_SY_CONVERSION_CODEPAGE exception with READ DATASET | 
| 667909 | Incorrect OPEN DATASET for APPENDING on NT platform | 
| 647418 | Large File Support on 64 bit AIX | 
| 626010 | "TRANSFER f TO dataset" ignores LENGTH addition | 
| 624919 | Directory names instead of file names with OPEN DATASET | 
| 570051 | CX_SY_CONVERSION_CODEPAGE exception during TRANSFER | 
| 564796 | READ DATASET in TEXT MODE with incomplete last line | 
| 514798 | AIX - Memory leak - CLOSE DATASET | 
| 433687 | OPEN DATASET in BINARY MODE with FILTER addition | 
| 391434 | |
| 330992 | Support of large files (> 2 GB) | 
| 177702 | |
| 138711 | Read-write errors / errors with large files | 
| 107818 | DATASET_TELL_ERROR on Windows NT | 
| 102363 | Problems with remote files | 
| 69098 | Runtime error due to missing authorizations | 
| 68718 | Problems with file authorizations and umask | 
| 65050 | Data types and file formats in files (DATASET) | 
| 43180 | Missing authorizations from 3.0E | 
| 34730 | |
| 34343 | OPEN DATASET ... IN TEXT MODE does not function. | 
| 18273 | DELETE DATASET returns SY-SUBRC = 4 | 
| 11999 | OPEN DATASET / CLOSE DATASET with FILTER addition |