The default setting is OFF (no changes are logged)
If logging is set in the ABAP Dictionary, changes to client-indepedent tables are always logged unless rec/client is set to 'OFF'

Запись в журнал изменений данных
The logging flag defines whether changes to the data records of a table should be logged. If logging is activated, every change (with UPDATE, DELETE) to an existing data record by a user or an application program is recorded in a log table in the database.

Note: Activating logging slows down accesses that change the table. First of all, a record must be written in the log table for each change. Secondly, many users access this log table in parallel. This could cause lock situations even though the users are working with different application tables.

Dependencies
Logging only takes place if parameter rec/client in the system profile is set correctly. Setting the flag on its own does not cause the table changes to be logged.

The existing logs can be displayed with Transaction Table history (SCU3).

Установить значение параметра rec/client в ALL или, если хотите отслеживать изменения в отдельно взятом манданте - номер этого манданта.
Ну и не забыть рестартовать инстанцию.