Solution : https://service.sap.com/sap/support/notes/949615 (SAP Service marketplace login required)
Key words : 
symptom switch bc sets tied, switch bc sets exist, switch bc sets oi_com_v_oib04, switch bc set, convgroup tables, v_oib01 reason, views v_oib04, v_oib_conv_rdgrp, prerequisites, oi_com_cg_v_oib_conv_rdgrp
Related Notes : 
       
| 868771 | SAP ECC Industry Extensions: Copy Special Customizing |