Rails 4 passing attr_accessor in association is not working

I have been upgrading my app from rails 3 to rails 4 in which i have a model user.rb with associations like

Rails 3:

 has_many :accounts, :conditions => proc { "accounts.year_id = #{current_year_id}" }

where current_year_id is getter & setter methods of user and It was working fine since rails 3

In Rails 4, i changed it to:

 has_many :accounts, -> { where( year_id: current_year_id ) }

now, current_year_id become an attr_accessor.

The problem is, it throws undefined local variable or method 'current_year_id' for Account::ActiveRecord_Relation:0x00000011e13438