It seems that the last upgrade was compiled with
directory set to '/var/account', which was a very old setting
which has since changed. From the source ChangeLog:
Pre Sep 21 00:00:00 1995 Ian Murdock <imurd...@debian.org>
* added __linux__ definitions to files.h (we use
/var/account/pacct as ACCT_FILE, /var/account/wtmp as WTMP_FILE,
/var/account/savacct as SAVACCT_FILE, and /var/account/usracct
as USRACCT_FILE)
Note that the cron jobs ('/etc/cron.daily/acct' and
'/etc/cron.monthly/acct') and init job ('/etc/init.d/acct') all refer to
'/var/log/account'. The 'configure' script (created by autoconf based
on 'configure.in') contains:
#ifndef ACCT_FILE
# if defined(__FreeBSD__) || defined(__linux__)
# define ACCT_FILE "/var/account/pacct" <=== Should be
"/var/log/account/pacct"
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