dump-acct: command not found

Maybe Your $PATH variable doesn't contain the default paths? echo $PATH should give something like:

[root@server ~]# echo $PATH
/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin

If it's empty, You may set the PATH variable with this command

export PATH="/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin"

On CentOS possible default full paths are:

/usr/sbin/dump-acct - from package: psacct

You may install the required package with command yum install {package}

On Debian possible default full paths are:

/usr/sbin/dump-acct - from package: acct

You may install the required package with command apt-get install {package}

Error in other languages:
dump-acct: bevel nie gevind nie
dump-acct: comandă negăsită
dump-acct: comando não encontrado
dump-acct: commande introuvable
dump-acct: command not found
dump-acct: käsku ei ole
dump-acct: không tìm thấy lệnh
dump-acct: komanda nerasta
dump-acct: Kommando nicht gefunden.
dump-acct: kommandot finns inte
dump-acct: komut yok
dump-acct: nie znaleziono polecenia
dump-acct: níor aimsíodh an t-ordú
dump-acct: no se encontró la orden
dump-acct: no s'ha trobat l'ordre
dump-acct: opdracht niet gevonden
dump-acct: parancs nem található
dump-acct: perintah tidak ditemukan
dump-acct: príkaz nenájdený
dump-acct: příkaz nenalezen
dump-acct: команда не найдена
dump-acct: командата не е открита
dump-acct: 命令找不到
dump-acct: コマンドが見つかりません