The journal needs to access the payment acquirers to determine with payment method is still available. Since the acquirers can't be accessed only for admin users, an accountant doesn't any right to read them, and then, an access error was raised when opening the journal form view. Also, the 'payment.acquirer' was accessed from the 'account' module instead of being overridden in 'payment'. closes odoo/odoo#73761 X-original-commit: 7b4580c3756657c902eceb9840984dde76429dcd Signed-off-by: William André (wan) <wan@odoo.com> Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>