CONFIG_VIRT_CPU_ACCOUNTING is not available for thedefaultarchitecture x86.
Result is shown for architecture s390
Base user process accounting on virtual cpu timer
configname: CONFIG_VIRT_CPU_ACCOUNTING
Linux Kernel Configuration
└─>Base setup
└─>Base user process accounting on virtual cpu timer
In linux kernel since version 2.6.12
Select this option to use CPU timer deltas to do user
process accounting.
process accounting.