A newer encoding does not improve an older lossy source
AAC can be efficient for supported playback, but encoding an MP3 into AAC only reshapes already compressed audio. It does not bring back frequencies, transients, or ambience removed when the MP3 was made.
If you have the original WAV, FLAC, or production master, create AAC from that instead. When MP3 is the only available source, keep expectations realistic and avoid multiple additional conversions.