A file is an object that can be written to and read from. A file has certain attributes including access permissions and file type.
Directories are also files. They are special files that contain directory entries. A directory entry associates a name with an object.
Traditionally, MPE has restricted file creation to MPE groups within a user's logon account. On MPE/iX, authorized users can create files within and outside of their logon accounts.
You can create files in MPE groups and accounts, directly under the root directory, and in hierarchical directories.