One problem with Gnucash is that a user may accidentally change a transaction in a previous month or year. For example, it is possible to delete a transaction that should not be deleted. Also, if a user enters the wrong date in a new transaction (e.g. when typing the date, the year is wrongly entered) the transaction will enter the register in a previous period, but the user may not know where it went. Thus the accounts could be in error due to an accidentally deleted transaction or incorrectly entered transaction.

In my experience training people to use Gnucash in the non-profit sector this has frequently happened.

SUGGESTED SOLUTION:
Add a feature where the entries in a month may be locked and password protected. Thus, after the data-entry clerk enters all the transactions for a month into Gnucash, the finance manager locks all the transactions with a password unknown to the data-entry clerk.

The lock would not prevent reports from being generated or data from being viewed, it would only prevent data from being changed in the locked period.

If subsequently, transactions in a previous month need to changed, the finance manager's password will be needed to unlock that month.

Such a lock could prevent both accidental changes to the accounts in a previous period and intentional attempts to manipulate the accounts to the data entry clerk's personal advantage.