Hi,
In Odoo, the “Account Groups” feature under Developer Mode is primarily designed for organizational and reporting purposes, but it’s often underutilized and lacks the full logical integration found in ERP systems like Oracle or SAP. In its current state, Account Groups in Odoo mainly serve as a way to categorize accounts visually in the Chart of Accounts (CoA) — allowing you to structure accounts under logical sections (like Assets, Liabilities, Income, etc.) for better readability and manual navigation. However, these groups do not currently drive any functional logic such as automatic account code generation, grouping in the CoA tree view, or influencing financial reports directly.
Ideally, as you pointed out, Account Groups should serve as a controlling structure for automated account code generation and grouping logic. For instance, when creating a new account, the system could automatically assign the next available code within the group’s defined code range, reducing manual dependency and error risks. This is standard practice in more advanced ERP systems, but in Odoo, that automation is missing unless you add custom development.
In summary, Account Groups in Odoo are mostly cosmetic and informational rather than functional. To achieve the kind of logical linkage and automation you’re expecting — such as using groups for “Group By” operations in the CoA or driving account code generation — you’d need to extend the model with custom logic or use third-party modules that enhance the accounting structure and coding sequence behavior.
Reference:-
* https://www.cybrosys.com/odoo/odoo-books/v17/accounting/account-groups/
* https://www.cybrosys.com/odoo/odoo-books/complete-finance-management-with-odoo-accounting/chapter-1/account-groups/
Hope it helps