default or selected kernelversion does not have config value CONFIG_NF_CT_ACCT.
Result is shown for kernelversion 5.4.229

Connection tracking flow accounting

configname: CONFIG_NF_CT_ACCT

Linux Kernel Configuration
└─>Networking support
└─>Networking options
└─>Network packet filtering framework (Netfilter)
└─>Core Netfilter Configuration
└─>Connection tracking flow accounting
In linux kernel since version 2.6.15 (release Date: 2006-01-02)  
If this option is enabled, the connection tracking code will
keep per-flow packet and byte counters.

Those counters can be used for flow-based accounting or the
`connbytes' match.

Please note that currently this option only sets a default state.
You may change it at boot time with nf_conntrack.acct=0/1 kernel
parameter or by loading the nf_conntrack module with acct=0/1.

You may also disable/enable it on a running system with:
sysctl net.netfilter.nf_conntrack_acct=0/1

This option will be removed in 2.6.29.

If unsure, say `N'.