The "one true way" is to create a table and use foreign keys:
CREATE TABLE owners(
user_id int references users
, account_id int references accounts
, primary key(user_id, account_id)
);
That way you can verify membership using a single and simple query:
SELECT user_id, account_id FROM owners WHERE user_id = X AND account_id = Y
And you can get a list of owners for an account using:
SELECT user_id FROM owners WHERE account_id = X
Alternatively, you can find all accounts a user owns using the reverse query:
SELECT account_id FROM owners WHERE user_id = X