That suggests you are trying to import into a project where the account field exists and is mandatory, and your CSV does not have data for that field.
You'll either need to get the field made optional, or provide the data in the CSV to go into it.
I'll re-open this thread because even though this answer seems like logic explanation it does not work like that.
I actually have same issue and my csv has account field value and is properly mapped.
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Hey, your account might be a "Tempo" account.
Check this thread to link them
https://community.atlassian.com/t5/Jira-questions/How-to-import-issues-with-tempo-account-field/qaq-p/841458
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