/usr/share/applications/unity-user-accounts-panel.desktop is in unity-control-center 15.04.0+16.04.20160413-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 | [Desktop Entry]
Name=User Accounts
Comment=Add or remove users
Exec=unity-control-center user-accounts
Icon=system-users
Terminal=false
Type=Application
StartupNotify=true
Categories=System;Settings;X-Unity-Settings-Panel;X-GNOME-SystemSettings
OnlyShowIn=Unity;
X-Unity-Settings-Panel=user-accounts
# Translators: those are keywords for the user accounts control-center panel
Keywords=Login;Name;Fingerprint;Avatar;Logo;Face;Password;
X-Ubuntu-Gettext-Domain=unity-control-center
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