Hi James, 

indeed, thanks for the tip. 

Since my post I did indeed explore this topic a bit further and found that an important thing is to have the least possible accounting entries in the DB. So the ideal moment to uninstall Accounting would be still in the implementation phase, when only the configuration is done in the live system, but no accounting entries were generated. The less ties Odoo has, the better. It is a smooth process, when only the basic configuration was done, but gets more complicated, if several entries already exist. 

But indeed, the best approach at any stage of the implementation is to create a test DB from the latest production database and run a full test on the most possible scenarios executed in the DB. An end-to-end testing can reveal issues and inconsistencies. 

Best regards,

Viktoria