To transfer an account to another user in Odoo, you can follow these steps:

1. Login to Odoo as an Administrator or with user permissions that allow you to modify user accounts.
2. Go to the "Settings" menu and select the "Users" option.
3. Find the user account that you want to transfer and open their user record.
4. Scroll down to the "Access Rights" section and click on the "Edit" button.
5. In the pop-up window that appears, click on the "Add an item" button.
6. Select the new user account that you want to transfer the access rights to from the drop-down list.
7. Set the appropriate access rights for the new user account, such as read, write, or delete permissions.
8. Click on the "Save" button to save the changes to the user's access rights.
9. Notify the new user that they now have access to the transferred account and provide them with the login credentials if necessary.

By following these steps, you can transfer an account to a new user without creating a new account in Odoo. This is particularly useful when an existing user leaves the company or changes roles, and their account needs to be transferred to another user without losing any data or history associated with the account.