CONFIG_VIRT_CPU_ACCOUNTING is not available for thedefaultarchitecture x86.
Result is shown for architecture ia64
default or selected kernelversion does not have config value CONFIG_VIRT_CPU_ACCOUNTING.
Result is shown for kernelversion 6.2.5

Deterministic task and CPU time accounting


Linux Kernel Configuration
└─>Processor type and features
└─>Deterministic task and CPU time accounting
In linux kernel since version 2.6.12  
Select this option to enable more accurate task and CPU time
accounting. This is done by reading a CPU counter on each
kernel entry and exit and on transitions within the kernel
between system, softirq and hardirq state, so there is a
small performance impact.
If in doubt, say N here.