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How to  to block the account move creation when purchase order receipt is confirmed?

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from odoo import models


class StockMove(models.Model):
    _inherit = "stock.move"

    def _account_entry_move(self):
        """ Accounting Valuation Entries """
        self.ensure_one()
        if self._is_in():
            return
        else:
            return super(StockMove, self)._account_entry_move()

Thanks

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Please elaborate more on your business case. If you don't to manage your books wth Odoo, then do not install Accounting. If you want to use integrated accounting feature, then proper account moves are a basic necessity and in all jurisdictions I know of, the time of physical receipt or delivery or the time of establishing a contractual relationship is the relevant event for an accounting entry.

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