diff --git a/erpnext/accounts/doctype/account/account.js b/erpnext/accounts/doctype/account/account.js
index bb059f6..f7f1a5f 100644
--- a/erpnext/accounts/doctype/account/account.js
+++ b/erpnext/accounts/doctype/account/account.js
@@ -42,15 +42,14 @@
 				// show / hide convert buttons
 				frm.trigger('add_toolbar_buttons');
 			}
-			frm.add_custom_button(__('Update Account Name / Number'), function () {
-				frm.trigger("update_account_number");
-			});
-		}
-
-		if(!frm.doc.__islocal) {
-			frm.add_custom_button(__('Merge Account'), function () {
-				frm.trigger("merge_account");
-			});
+			if (frm.has_perm('write')) {
+				frm.add_custom_button(__('Update Account Name / Number'), function () {
+					frm.trigger("update_account_number");
+				});
+				frm.add_custom_button(__('Merge Account'), function () {
+					frm.trigger("merge_account");
+				});
+			}
 		}
 	},
 	account_type: function (frm) {