Showing the CPU usage for each accounting process

You can display formatted reports about the CPU usage by user with the acctprc1 command.

The acctprc1 command requires input in the total accounting record form (acct file format). This implies that you have process accounting turned on or that you have run process accounting in the past.
To produce a formatted report of CPU usage by process, type:
acctprc1 </var/adm/pacct