To accomplish your goals you would have to put the transaction on the AUDIT record. Whenever it is accessed it would be logged to the Audit Tracking File.
Then you can run a TSSUTIL report to see who last accessed it.
Something to remember; the more things you audit, the more entries will be written to the Audit Tracking File causing it to fil up sooner.. The maximum size it can be is 65K and cannot be spanned across multiple volumes.
Expect CPU usage has to go up and I/O to the DASD where the Audit file is located to increase.
Always a price to be paid for collecting active access information.