If you say Y here, a user level program will be able to instruct the kernel (via a special system call) to write process accounting information to a file: whenever a process exits, information about that process will be appended to the file by the kernel. The information includes things such as creation time, owning user, command name, memory usage, controlling terminal etc. (the complete list is in the struct acct in include/linux/acct.h). It is up to the user level program to do useful things with this information. This is generally a good idea, so say Y.