reading accton(8) it's not clear that if you enable it you need to restart the system for accounting to be effective.
Here is a change to add the explanation, but I'm not sure if the wording is correct. Index: accton.8 =================================================================== RCS file: /home/reposync/src/usr.sbin/accton/accton.8,v retrieving revision 1.11 diff -u -p -r1.11 accton.8 --- accton.8 10 Nov 2019 20:51:53 -0000 1.11 +++ accton.8 30 Oct 2020 15:22:14 -0000 @@ -43,6 +43,10 @@ causes system accounting information for to be placed at the end of the file. If no argument is given, accounting is turned off. .Pp +Accounting is done if it was enabled when system booted. +If you activate accounting, a reboot is required for it to become +effective. +.Pp To have .Nm enabled at boot time, use
