fix: don't allow renaming account while system is actively in use (backport #46176)

[mergify]

Don't allow renaming if accounting entries are actively being updated, there are two main reasons:

1. Correctness: It's next to impossible to ensure that the renamed account is not being used right now.
2. Performance: Renaming requires locking out many tables entirely and severely degrades performance.

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This is an automatic backport of pull request #46176 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of 999f1cf has failed:

On branch mergify/bp/version-14-hotfix/pr-46176
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Unmerged paths:
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	both modified:   erpnext/accounts/doctype/account/account.py

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