refactor(accountingservice): refactor accountingservice dockerfile

[tranngoclam]

Changes

• Use golang:1.22-alpine instead of golang:1.22.x-alpine to always get the latest patch version. (i.e: currently golang:1.22-alpine will resolve the go version: 1.22.1 (latest))
• Use mount type=cache and type=bind from buildkit spec (this is also suggested by command docker init) for better performance when running docker build.
• Use go list command to install go tools in tools.go with versions locked in go.mod

Merge Requirements

For new features contributions please make sure you have completed the following
essential items:

• CHANGELOG.md updated to document new feature additions
• Appropriate documentation updates in the docs
• Appropriate Helm chart updates in the helm-charts

Maintainers will not merge until the above have been completed. If you're unsure
which docs need to be changed ping the
@open-telemetry/demo-approvers.