odoo18/addons/account/static/src/scss/account_multi_ledger.scss

.o_view_nocontent {
    .o_view_nocontent_multi_ledger {
        @extend %o-nocontent-init-image;
        width: 300px;
        height: 230px;
        background: transparent url(/account/static/src/img/multi_ledger.svg) no-repeat center;
        background-size: 300px 230px;
        margin: 0.65rem auto;
    }
}