Two configurable kernel parameters are related to accounting:
Accounting
acctresume
Resume accounting when free space on
the file system where accounting log files reside rises above acctresume plus minfree percent
of total usable file system size. Manpage: acctsuspend(5).
Accounting
acctsuspend
Suspend accounting when free space on
the file system where accounting log files reside drops below acctsuspend plus minfree percent
of total usable file system size. Manpage: acctsuspend(5).