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ManjusrinuManjusrinu 

Changing the owner of Account record

Hi,
I need to change the owner of account Records (Mannually)

when I manually change the record owner ,owner field is not getting changed , I think Account Name Having some hierarchy issue, so i am not able to change the record. Can anyone suggest me how to remove the Hierarchy option ?  Orelse why my account owner is not getting changed . Check the below image ( why i am getting this view hierarchy option )

SwethaSwetha (Salesforce Developers) 
HI Dinesh,
Can you try the troubleshooting approach below to discover why record ownership cannot be changed
>Make sure that the user's profile has the following permissions to the affected object:
>'Transfer Record/Transfer Leads/Transfer Cases' permission is enabled in the Profile level.
>Read/Write access to the record
>Is either the owner of the record or above the owner of the record in the role hierarchy
>If user is neither the owner or above the owner in role hierarchy, then the 'Modify All Data' permission or transfer record permission would be required

>If the user's profile has the above rights but still unable to change ownership, then go to: 
Classic: Name | Setup | App Setup | Customize | Object | Validation Rules
Lighting: Gear icon | Setup | Object Manager | Object | Validation Rules

Check for any validation rule that looks like: 
Name: "Record_Owner_Cannot_Change_after_Closed".
Error Conditional Formula: ISCHANGED( OwnerId ), 

>If found, ask the user to contact their System Administrator and deactivate the validation rule for a short period of time so they can try to transfer ownership.

>Check for any triggers on the affected object. If found, ask the user to contact his/her Salesforce.com system administrator and have them deactivate the trigger.

Reference:https://help.salesforce.com/articleView?id=000328566&type=1&mode=1

Happy to answer any follow up queries.If this information helps, please mark the answer as best.Thank you