This is a common concern whenever someone (including me) is migrating to Gnucash. As is noted elsewhere, it's a conceptual change based on Quicken Category => Gnucash Account. What I realized when I converted years and years of data over is just how terrible I was at maintaining some sort of consistency in Categories. I'd have dozens of accounts, each with maybe one or two transactions, that all were basically the same thing. They were likely the result of typing errors or "eh, I'll fix it later" transaction entries.

Once I had converted all my data, I found that it was much easier to organize the accounts that were categories into a reasonable structure. It takes a bit of work, but it is nice to have "clean" accounts without the weird random categories I had in Quicken.
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