access (any database) is not excel, you need to think differently. data is not stored in any order (not even the order it was entered), so you need one or more columns to define that order - might be a timestamp, or an autonumber or something else - would your excel formula still work if you were to sort the data into a different order?
so to refer to the next record, you need to be able to define next in what order? and want happens if there is no next record?
Note that autonumbers are not guaranteed to be contiguous or indicate order of input, purely to be unique, and you can have records with the same timestamp - particularly if appended via an import or batch process.
so to answer your question, for the purposes of this example, we'll use an autonumber field and I'm assuming you have this in a query
Code:
SELECT *, C1='Submitted to department' and A1<>(SELECT Top 1 A1 FROM MyTable AS T WHERE AutoN>myTable.AutoN ORDER BY AutoN) AS truefalsefield
FROM myTable