Is the Tsar posting here on my gaming Saartjie from VTL/ASF/VENtus? Not sure who they are now
Im pretty sure it is possible to get more than 100% accuracy though.
I think they take it as shots fired/people hit. Guns with splash damage can give you more than 100%.
You shoot one rocket and it damages 2 people that gives you 200% accuracy. Its a problem with battlelog.