Solution : https://service.sap.com/sap/support/notes/669902 (SAP Service marketplace login required)
Summary : 
      This SAP Note delineates the procedures for altering the national character set (NLS_NCHAR_CHARACTERSET) to UTF8 for Oracle databases applicable in Oracle Versions 9.2.0, 10.1.0, 10.2.0, and 11.2.0. It underscores the independence of the database character set (NLS_CHARACTERSET) and the national character set in Oracle. Guidelines from Notes 102402 and 669902 are summarized to recommend character set configurations for both Unicode and non-Unicode SAP systems. Crucial for SAP J2EE server installations, this note outlines steps to ensure correct national character setting, specifically for add-in or MCOD installations in non-Unicode systems. The note also emphasizes that changing the national character set involves modifying Oracle Dictionary entries without affecting existing data.
Key words : 
sysdbasql> shutdown immediatesql> startup mountsql> alter system enable restricted session, sql> alter system reset job_queue_processes scope=spfile sid=' ', sql> alter system reset aq_tm_processes scope=spfile sid=' ', sql> alter system set job_queue_processes=0 scope = memory, sql> alter system set aq_tm_processes=0 scope = memory, sql> alter database national character set utf8, separate database schema sap<sapsid>db, sql> shutdown immediatesql> startupnote, bc-db-ora-sys component, alter database national character set
Related Notes : 
       
| 1319517 | Unicode Collection Note | 
| 1113270 | 10g: "ThrtReadDBVersion: Db version overflow" w/ SAP start | 
| 819830 | Oracle Database 10g: Additional Information on upgrade:UNIX | 
| 819655 | Add. info.: Upgrade to SAP NW 2004s ABAP ORACLE | 
| 606359 | FAQ: Oracle National Language Support (NLS) | 
| 102402 | Changing the database character set |