It is customary to have a "Policy on Performance Appraisal" applicable to all departments across the organization. The form for performance appraisal is generally provided as an appendix to this policy. Again, the form has to be the same, and there cannot be any variation.
It appears that your query is about measuring the performance of employees working in the accounts department. In that case, you need to design Key Result Areas (KRAs) for the entire department and assign the KRAs to the individuals working in this department. Regardless of the industry, although there is a reasonable similarity in the workings of the accounts department, KRAs need customization. Therefore, it is recommended to have a meeting with the accounting professionals, understand their work, and then design the KRAs.
For further reference, you may click the following link to view my previous response:
https://www.citehr.com/521259-perfor...ny-method.html
Thanks,
Dinesh Divekar