How to compare the values from a table with a cursor in DB2

[selvazeal]

ID         SON              ACC
141    1    4511039999
141    1     131XXXXXXX
141    1     4411109999
141    1     5940029999
141    1     5940049999
141    1     4431009999
166    1    4511039999
166    1     131XXXXXXX
166    1     4411109999
166    1     5940029999
166    1     5940049999
166    1     4431009999
131    1    4511039999
131    1     131XXXXXXX
131    1     4411109999
131    1     5940029999
131    1     5940049999
131    1     4431009999
124    1    4511039999
124    1     131XXXXXXX
124    1     4411109999
124    1     5940029999
124    1     5940049999

my table data is like that one above , now i am trying to write a strored procedure to combine all the ACC's in the same ID into another table like

124 4511039999,131XXXXXXX,4411109999,5940029999

So in my stored procedure i fetched the ID and ACC's in a cursor and then how will i compare with the id's in the table through a loop

CREATE PROCEDURE GET_ACCOUNTS_IMPACTED ()
    DYNAMIC RESULT SETS 1
BEGIN
 
    DECLARE v_str varchar(100);
    DECLARE v_acc_imp varchar(1000);
    DECLARE v_control_id integer;
    DECLARE v_control_id1 integer;
 
    BEGIN
    DECLARE acc_imp_cur CURSOR WITH RETURN FOR
        SELECT ACCOUNT_ID,CONTROL_ID FROM CONTROL_ACCOUNTS_IMPACTED ;
 
    DECLARE comp_cur CURSOR WITH RETURN FOR SELECT 
         DISTINCT CONTROL_ID FROM CONTROL_ACCOUNTS_IMPACTED;
 
        OPEN acc_imp_cur;
        OPEN comp_cur;    
 
        FETCH acc_imp_cur INTO v_str,v_control_id;
        FETCH comp_cur INTO v_control_id1;                          
 
              SET v_str = CONCAT(v_str,',');
 
             WHILE(v_control_id = v_control_id1) DO
 
                IF(LOCATE (',',v_str) > 0) THEN
                    SET v_acc_imp = CONCAT(v_str,v_str);                    
                    ELSE
                        SET v_acc_imp = UPPER(v_str);
                    END IF;                    
                 SET v_acc_imp = v_acc_imp;         
            END WHILE;
 
        INSERT INTO DUMMY_CAI1 (CONTROL_ID,ACCOUNTS_IMPACTED)
        VALUES(v_control_id1,CASE WHEN v_acc_imp IS NULL THEN ' ' ELSE v_acc_imp END);                     
    CLOSE acc_imp_cur;
    END;
END

this procedure is going into an infinite loop please give me a suggestion to loop through the values and get the code if any one knows
ASAP................

thanks in advance....