/usr/share/gnucash/accounts/de_DE/ is in gnucash-common 1:2.6.1-2.
This file is owned by root:root, with mode 0o755.
..
/usr/share/gnucash/accounts/de_DE/acctchrt_auto.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_autoloan.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_brokerage.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_common.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_houseown.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_investment.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_kids.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_otherasset.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_otherloan.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_skr03.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_skr04.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_skr49.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_studium.gnucash-xea
/usr/share/gnucash/accounts/de_DE/acctchrt_wohnungsw.gnucash-xea