hr_expense_header_account/views/hr_expense_views.xml
<?xml version="1.0" encoding="utf-8" ?>
<openerp>
<data>
<record id="hr_expense_view_form" model="ir.ui.view">
<field name="name">HR Expense Account</field>
<field name="model">hr.expense.expense</field>
<field name="inherit_id" ref="hr_expense.view_expenses_form" />
<field name="arch" type="xml">
<xpath expr="//field[@name='journal_id']" position="after">
<field name="account_id" domain="[('reconcile','=',True)]" />
</xpath>
</field>
</record>
</data>
</openerp>