fix: user not able to create chart of account in parent if child has no chart of account
diff --git a/erpnext/accounts/doctype/account/account.py b/erpnext/accounts/doctype/account/account.py
index ac74b45..3d9604d 100644
--- a/erpnext/accounts/doctype/account/account.py
+++ b/erpnext/accounts/doctype/account/account.py
@@ -112,6 +112,8 @@
 				["company", "name"], as_dict=True):
 				acc_name_map[d["company"]] = d["name"]
 
+			if not acc_name_map: return
+
 			for company in descendants:
 				doc = frappe.copy_doc(self)
 				doc.flags.ignore_root_company_validation = True