As I understand, JIRA uses OAuth 2.0 for authorization. What I need is to save worklogs on behalf of other users.
Does JIRA implements server-to-server authorization and Delegating Authority?
No. JIRA does not support that out of the box. There is however the SU plugin that allows an administrator to take actions as other users (https://marketplace.atlassian.com/plugins/com.dolby.atlassian.jira.jirasu/server/overview).
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