Since you want to list entities that use the same term reference as the user account, its best to create a view of terms and add relationships to the user and entityform.

Add the entityform fields that you want, using the entityform submission relationship.

Then add the term reference field two times, one with the user relationship and one with the entityform submission relationship. You may hide these fields.

Then add filter 'field comparison' and choose 'is equal to'.

The result is a view showing entityform submissions that have the same term reference value (department) as the currently logged in user.

Since you want to list entities that use the same term reference as the user account, its best to create a view of terms and add relationships to the user and entityform.

Add the entityform fields that you want, using the entityform submission relationship.

Then add the term reference field two times, one with the user relationship and one with the entityform submission relationship. You may hide these fields.

Then add filter 'field comparison', selecting both term reference fields, and choose 'is equal to'. Also add the filter User (using relationship) is 'currently logged in user'

The result is a view showing entityform submissions that have the same term reference value (department) as the currently logged in user.