Is it possible to prevent users from changing the item level category after completing a transaction

Summary:

Dear Team,

In PIM, we have a requirement.

We first created an item, and the system automatically assigned the catalog and categories based on the item attributes (e.g., inventory and costing categories). After a user completed a transaction, accounting entries were created based on the categories and again user went back and updated the original categories, but we are having trouble with accounting entries, so we now want to prevent users from updating the category at the item level after performed the transactions

If it's feasible, how? Could you please give me the step or paper that would be really beneficial?