When we are creating a database with a country code from the database manager, the country is not set in the company, so when we install the accounting app, there is no chart of account installed by default. We have this bug because we are trying to put a country id in a field that should receive a 'res.country' record. To fix this bug, we change the call of function read_search by a search that will return a recordset. Bug introduced in rev https://github.com/odoo/odoo/commit/1b59643d4b96195edcdbe1b1168a11a3b6d85483