Hi,

Can you try xpath like below

<record id="res_config_settings_account_approval_form" model="ir.ui.view">
    <field name="name">res.config.settings.view.form.inherit.account.approval</field>
    <field name="model">res.config.settings</field>
    <field name="priority" eval="10"/>
    <field name="inherit_id" ref="account.res_config_settings_view_form"/>
    <field name="arch" type="xml">
        <xpath expr="//div[@data-key='account']" position="inside">
            <h2>Account Deferred Revenue</h2>
            <div class="row mt16 o_settings_container">
                <div class="col-xs-12 col-md-6 o_setting_box">
                    <div class="o_setting_left_pane"/>
                    <div class="o_setting_right_pane">
                        <label string="Deferred Account"/>
                        <div class="text-muted">
                            Deferred account revenue to be used for your company
                        </div>
                        <div class="content-group">
                            <div class="row mt16">
                                <label for="enable" string="Deferred Revenue"
                                       class="col-md-3 o_light_label"/>
                                <field name="enable"/>
                            </div>
                        </div>
                    </div>
                </div>
            </div>
        </xpath>
    </field>
</record>

Regards

You can try xpath like bellow code:

<record id="account_deferred_revenue.res_config_settings_view_form" model="ir.ui.view">
    <field name="name">account_deferred_revenue res_config_settings_view_form</field>
    <field name="model">res.config.settings</field>
    <field name="priority" eval="40"/>
    <field name="inherit_id" ref="account.res_config_settings_view_form"/>
    <field name="arch" type="xml">
        <xpath expr="//div[@data-string='Invoicing']" position="inside">
            <h2>Account Deferred Revenue</h2>
            <div class="row mt16 o_settings_container">
                <div class="col-xs-12 col-md-6 o_setting_box">
                    <div class="o_setting_left_pane"/>
                    <div class="o_setting_right_pane">
                        <label string="Deferred Account"/>
                        <div class="text-muted">
                            Deferred account revenue to be used for your company
                        </div>
                        <div class="content-group">
                            <div class="row mt16">
                                <label for="enable" string="Deferred Revenue"
                                       class="col-md-3 o_light_label"/>
                                <field name="enable"/>
                            </div>
                        </div>
                    </div>
                </div>
            </div>
    </xpath>
</field>

</record>