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When I activate the developer mode this error is appear 

The following modules failed to load because of an error, you may find more information in the devtools console:

  • @account_accountant/js/tours/account_accountant


any help to resolve it

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I am recieving this same error on 3 odoo 18 instances since about 3 days ago.

I believe it's an issue in core.

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Now I reinstall the enterprise addons and replace the addons (account_accountant,  accountant and web_tour) then the error is didn't appear again

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Hello atef, you replace them with what? older versions of those modules or? I am having this error message right now...

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No I reinstall the enterprise addons form the Odoo website for the same version (V18) - I reinstall it again