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/usr/share/xml/accounts/schema/dtd/accounts-application.dtd is in libaccounts-glib-dev 1.21+16.04.20160222-0ubuntu1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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<?xml version="1.0" encoding="UTF-8"?>
<!-- DTD for libaccounts application files. -->

<!-- Root element for application files. -->
<!ELEMENT application (description?, desktop-entry?, translations?, services?,
                       service-types?)>

<!-- The ID is optional, and only used if it differs from the basename of
     the application file. -->
<!ATTLIST application
  id ID #IMPLIED>

<!-- Description of the application, service or service-type. -->
<!ELEMENT description (#PCDATA)>

<!-- Only required if the basename of the desktop file associated with the
     application is different to the basename of the application file. Used to
     lookup the application icon and name. -->
<!ELEMENT desktop-entry (#PCDATA)>

<!-- The gettext translation domain used for internationalization support in
     applications. -->
<!ELEMENT translations (#PCDATA)>

<!-- Container element for individual service descriptions. -->
<!ELEMENT services (service*)>

<!-- Container for a description of how the application uses a specified
     service. -->
<!ELEMENT service (description?)>
<!-- The ID must match a service identifier, defined in a separate .service
     file. -->
<!ATTLIST service
  id ID #REQUIRED>

<!-- Container element for individual service-type descriptions. -->
<!ELEMENT service-types (service-type*)>

<!-- Container for a description of how the application uses a specified
     service-type. -->
<!ELEMENT service-type (description?)>
<!ATTLIST service-type
  id ID #REQUIRED>