System management facilities (SMF) collects data for accounting. SMF job and job step accounting records identify processes by user, process, group, and session identifiers. Fields in these records also provide information about resources used by the process. SMF file system records describe system events such as file open, file close, and file system mount, unmount, quiesce, and unquiesce.

See z/OS MVS System Management Facilities (SMF) for the full contents of SMF records provided for z/OS UNIX and for information about how to obtain the records.