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enterprise-addons/accountant/security/accounting_security.xml
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<?xml version="1.0" encoding="utf-8"?>
<odoo>
<record id="base.user_root" model="res.users">
<field name="group_ids" eval="[(4, ref('account.group_account_user'))]"/>
</record>
<record id="base.user_admin" model="res.users">
<field name="group_ids" eval="[(4, ref('account.group_account_user'))]"/>
</record>
<!-- Add additional XMLIDs to export the overwritten names in this module's POT file -->
<function model="ir.model.data" name="_update_xmlids">
<value model="base" eval="[
{'xml_id': 'accountant.group_account_readonly', 'record': obj().env.ref('account.group_account_readonly')},
{'xml_id': 'accountant.group_account_user', 'record': obj().env.ref('account.group_account_user')},
]"/>
</function>
<record id="account.group_account_readonly" model="res.groups">
<field name="name">Read-only</field>
<field name="sequence">10</field>
<field name="comment">access to all the accounting data but in readonly mode, no actions allowed.</field>
<field name="privilege_id" ref="account.res_groups_privilege_accounting"/>
</record>
<record id="account.group_account_user" model="res.groups">
<field name="name">Bookkeeper</field>
<field name="sequence">40</field>
<field name="comment">access to all Accounting features, including reporting, asset management, analytic accounting, without configuration rights.</field>
<field name="privilege_id" ref="account.res_groups_privilege_accounting"/>
</record>
<record id="account.group_account_manager" model="res.groups">
<field name="implied_ids" eval="[(3, ref('account.group_account_invoice')), (4, ref('account.group_account_user'))]"/>
</record>
</odoo>