Dear friend,
It is customary to have "Policy on Performance Appraisal" applicable to all the departments across the organisation. Form on performance appraisal is generally given as Appendix of this policy. Again the form has to be same and there cannot be variation.
It appears that your query is on measuring the performance of the employees working in the accounts department. In that case, you need to design KRAs for the entire department and assign the KRAs to the persons working in this department. Irrespective of the industry, though there is reasonable similarity in the working of the accounts department, KRAs need customisation. Therefore, it is recommended to have meeting with the accounts professionals, understand their work and then design the KRAs.
For further reference, you may click the following link to refer my past reply:
https://www.citehr.com/521259-perfor...ny-method.html
Thanks,
Dinesh Divekar