LWN's editor Jonathan Corbett has looked into this matter much over the years with numerous articles on the topic.

The end-of-search post is here, with the final choice being GnuCash:

<https://lwn.net/Articles/925782/>

HN discussion (200+ comments): <https://news.ycombinator.com/item?id=36021197>

You'll find at least some of the other posts in the series, and related articles, here:

<https://duckduckgo.com/?q=site%3Alwn.net+accounting+software...>