The manual procedure described in "System Administration Guide" for "Collecting accounting data for the SIPN FIN and FMT FIN services" is prone to be forgotten or overseen and should be better replaced by an automatic procedure like that applying for the accounting collection in MSIF services.
These are the manual instructions in focus:
"To collect accounting information for the SIPN FIN and FMT FIN services, a
WebSphere Message Broker administrator must activate accounting and statistics
data collection, with accounting origin enabled, for the following message flows:
To activate accounting and statistics data collection for a message flow, issue
the mqsichangeflowstats command after each successful deployment of the
corresponding message flow."