The accton command requires a path to the accounting file as an argument. This start clause in the script refers to 'DAEMON_ARGS' which was not defined. This patch fixes it:
--- acct~ 2017-06-16 08:53:33.000000000 -0400 +++ acct 2017-06-26 06:41:10.315888206 -0400 @@ -19,6 +19,7 @@ DESC="process accounting" PIDFILE=/var/run/$NAME.pid SCRIPTNAME=/etc/init.d/$NAME +DAEMON_ARGS=/var/log/account/pacct test -x $DAEMON || exit 0
