/usr/share/kde4/apps/kconf_update/kaccel.upd is in kde-workspace-data 4:4.8.2a-0ubuntu4.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 | Id=kde3.3/r1
File=kdeglobals
Script=convertShortcuts.pl,perl
|