Sniper Accuracy means absolutely nothing. There is little which can be padded easier (shot helicopters for example, difficult to miss) and little which gives less information about the effectiveness of the shots. For example take the number one accuracy master in the world (jonzon1979) with 89 percent. Wow, he must be the total ubersniper according to this stat. But wait: Why is his kill ratio with sniper rifles just a lousy 0.52 ?!? Because he simply sucks as a sniper. Ever noticed that being killed because you suck as a sniper doesn't hurt the accuracy stat ?
On the other side there are snipers like me, who shot at everything what is moving, even against ridiculous odds. I waste shots to passing boats aiming for the drivers head (which really ruins the accuracy), I do suppressive fire, I do SVD shots at moving targets at 300 meters plus. All a waste of ammo most of the time. But hey, whats ammo ? Nothing. If two snipers duel, one shots the other one time and hits, which is good for his accuracy. The other shots 10 times (using the SVD for example), and misses 6 out of these 10 shots (this is usually me), which is bad for his accuracy. Now, who survives ?