Configuración de Oracle :
CREATE TABLE TABLE_NAME ( value ) AS
SELECT 'pepé' FROM DUAL;
-- Not necessary to create an index but it can speed things up.
CREATE INDEX value_without_accent_idx
ON TABLE_NAME ( CONVERT( value, 'US7ASCII' ) );
Consulta :
SELECT *
FROM table_name
WHERE CONVERT( value, 'US7ASCII' ) = 'pepe';
Salida :
VALUE
-----
pepé