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account-financial-tools/account_asset_management/views/account_account.xml

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<?xml version="1.0" encoding="utf-8"?>
<odoo>
<record id="view_account_form" model="ir.ui.view">
<field name="name">account.account.form</field>
<field name="model">account.account</field>
<field name="inherit_id" ref="account.view_account_form"/>
<field name="arch" type="xml">
<field name="user_type_id" position="before">
<field name="asset_profile_id"/>
</field>
</field>
</record>
</odoo>