default or selected kernelversion does not have config value CONFIG_HAVE_IRQ_TIME_ACCOUNTING.
Result is shown for kernelversion 6.9-rc1

CONFIG_HAVE_IRQ_TIME_ACCOUNTING (not configurable)

configname: CONFIG_HAVE_IRQ_TIME_ACCOUNTING

Linux Kernel Configuration
└─>General architecture-dependent options
└─>HAVE_IRQ_TIME_ACCOUNTING
In linux kernel since version 3.1 (release Date: 2011-10-24)  
Archs need to ensure they use a high enough resolution clock to
support irq time accounting and then call enable_sched_clock_irqtime().