I don't have a SUNOS system handy but isn't "acctadm" for Extended Accounting?
On my HP-UX system the following configuration text file turns unix Process Accounting on/off.
/etc/rc.config.d/acct
The actual processes are usually started in a rc2 script containing "/usr/sbin/acct/startup" and "/usr/sbin/acct/shutacct"
See
man acct
A "pacct" file on a busy system can get very large and I have yet to find a use for the data so I routinely turn off Process Accounting.
Hope this helps.