Originální popis anglicky: 
acct - execution accounting file
Návod, kniha: Linux Programmer's Manual
#include <sys/acct.h>
If the kernel was compiled with the process accounting option enabled, the
  system call
acct("/somewhere/accountingfile");
will start the process accounting. Each time a process terminates a record for
  this process is appended to the accounting file. The accounting structure
  
struct acct is also described in the file
  
/usr/include/linux/acct.h.
sa(1), 
acct(2)