seems to have been fixed in trunk already.

** Changed in: openobject-addons
       Status: Fix Committed => Fix Released

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https://bugs.launchpad.net/bugs/927504

Title:
  invoice - partner_id visibility constraints

Status in OpenERP Addons (modules):
  Fix Released

Bug description:
  invoice tree view
  partner names are displayed only if  if user belongs to 
  ./account_invoice_view.xml:121:                    <field name="partner_id" 
groups="base.group_user"/>

      <record model="res.groups" id="group_user">
          <field name="name">Employee</field>
      </record>

  hence external accounts - which is quite common - must belong to the
  group employee to see the the partner in the tree view.

  I do not understand the reason for this and this does not fit to the
  needs for small companies employing external accountants

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