# rm *
cp -p /usr/local/appxdata/DIV/ACC/Data/*.* /usr/local/backup/divacc
ls -al |more
This is your problem right here. *.* is DOS related. It won't work as expected in Unix. It will only grab files which contain a "." and not all files. Also, your current command won't grab directories below this either.
Here is what I would recommend as a base.
# rm /usr/local/backup/divacc/*
tar cf - /usr/local/appxdata/DIV/ACC/Data | tar xpf -
ls -al |more
This uses tar... and will be a little better. I suggest forgetting the "rm" part of this code (in the rare case that your script fails you'll have nothing at all backed up). Also, everything after the tar command isn't really needed either (if you want stats use "xpvf" instead of "xpf" in the second tar command.
And finally... you really should be backing this up to another disk, another computer, and/or another location. If your disk went you would lose everything here.
Note: this is a base. Some things are still goofy here but it's early and I'm on my way to work. What you need to do is actually start the tar command in the first directory and pass a flag to the second tar command about where to unpack it. So you won't recreate the whole directory structure in the file.
Edit: Also, you could fix your copy command to make it work correctly in this instance. But it is wise to have a backup plan in place which is expandable in case you need it. The "cp" method is easy to put in place when you have a very simple structure and plan. But it won't grow with the system well.