/usr/bin/gnucash-env is in gnucash 1:2.6.12-1.
This file is owned by root:root, with mode 0o755.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | #!/bin/sh
PATH="/usr/lib/x86_64-linux-gnu/gnucash/overrides:${PATH}"
export PATH
GUILE_WARN_DEPRECATED="no"
export GUILE_WARN_DEPRECATED
exec "gnucash-env" "$@"
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