Hi,
As per shared trace back you are having enterprise source code with you, so i hope your instance is odoo enterprise edition. Ensure you are having the latest source code of odoo 17 and try installing the Accounting module again and see if everything goes well.

For community, you can use third party apps for accounting :  https://apps.odoo.com/apps/modules/17.0/om_account_accountant

Thanks

Where does this folder come from, is it from Odoo Enterprise, and where do you install it (on local ?)
File "/opt/odoo/17/enterprise-17.0/account_reports/models/account_report.py"

Good evening, it seems that the _validate_groupby method does not exist. Where did the module come from? Did you develop it yourself or install it from the app store ?