In short Selecting a different value for the “Owner” field (reassigning of the record) would reassign the account to the newly selected CRM user. Along with a lot of other records, which is the potential problem when historical sales reports are needed.
for quite some time i was thinking about the issue and the possible solution. Today I got a surprise visitor in my outlook (the RSS feed from dynamicscrmtrickbag). much to my surprise Richard Knudson explained the same issue and the solution in his blog.
The solution was quite simple :
Have a look at all of the 1:N relationships the Account entity has with other
Dynamics CRM entities , change the Type of Behavior of the required relationship
from default “Parental” relationship to “Configurable Cascading” and change the
assignment behaviour by changing the "Assign" value to the desired behaviour
(Cascade Active or Cascade None or Cascade User-Owned).
I would recommand the reading of full article here.
Great piece of artwork Richard. Cheers.