public HttpRequestInitializer getCredentials() throws GeneralSecurityException, IOException {

    HttpRequestInitializer httpRequestInitializer;

    if (com.google.appengine.api.utils.SystemProperty.environment.value() == com.google.appengine.api.utils.SystemProperty.Environment.Value.Development) {

        String certificate = "/token.p12";
        File privateKey = null;

        try {
            privateKey = new File(getClass().getResource(certificate).toURI());
        } catch (URISyntaxException e) {
            log.log(Level.SEVERE, e.getMessage(), e);
        }

        httpRequestInitializer = new GoogleCredential.Builder()
                .setTransport(new NetHttpTransport())
                .setJsonFactory(new JacksonFactory())
                .setServiceAccountId("XXXX@developer.gserviceaccount.com")
                .setServiceAccountPrivateKeyFromP12File(privateKey)
                .setServiceAccountScopes(Collections.singleton(AnalyticsScopes.ANALYTICS_READONLY))
                .build();

    } else {

        httpRequestInitializer = new AppIdentityCredential(Arrays.asList(AnalyticsScopes.ANALYTICS_READONLY));

    }

    return httpRequestInitializer;
}

com.google.api.client.googleapis.json.GoogleJsonResponseException: 403         OK
{
"code" : 403,
"errors" : [ {
"domain" : "global",
"message" : "User does not have any Google Analytics account.",
"reason" : "insufficientPermissions"
} ],
"message" : "User does not have any Google Analytics account."
}