/usr/share/gnucash/accounts/pt_BR/ is in gnucash-common 1:2.6.15-1.
This file is owned by root:root, with mode 0o755.
..
/usr/share/gnucash/accounts/pt_BR/acctchrt_brokerage.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_carloan.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_cdmoneymkt.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_childcare.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_common.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_currency.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_eduloan.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_fixedassets.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_homeloan.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_homeown.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_otherloan.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_renter.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_retiremt.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_spouseinc.gnucash-xea
/usr/share/gnucash/accounts/pt_BR/acctchrt_spouseretire.gnucash-xea