What do you actually type into the *ORIENTATION entry in an input file? Is it a rotation matrix w.r.t. the Global axes?
The meaning of the *ORIENTATION keyword in Abaqus can be checked in the "Abaqus Keyword Reference Manual", which unfortunately is not made publicly available by Simulia.
As most Abaqus keywords, *ORIENTATION has a lot of optional parameters, which change its meaning and syntax. In most cases however the lines following this keyword are the $X, Y, Z$ coordinates of three points $a,b,c$: $c$ (optional if coincident with the global axes origin,i.e. $(0,0,0)$) is the origin, $a$ lies on the $x$ axis, $b$ is a point on the $xy$ plane.