The acct() function enables or disables the system process accounting routine. If the routine is enabled, an accounting record will be written in an accounting file for each process
that terminates. The termination of a process can be caused by either an exit(2) call or a signal(3C)). The effective user ID
of the process calling acct() must be super-user.
The path argument points to the pathname of the accounting file, whose file format is described on the acct(3HEAD) manual page.
The accounting routine is enabled if path is non-zero and no errors occur during the function. It is disabled if path is (char *)NULL
and no errors occur during the function.