Hello Peter,
the resource use is directly proportional to the amount of packets, because with IP accounting configured, all packets need to go through the router processor. In my experience, IP accounting increases the CPU load at an average of 2% to 4%, but that is not documented anywhere. I have not experienced IP accounting to bog down anything, and sometimes even forgot to turn it off, without anybody complaining.
I guess the best idea is to monitor the utilization when using IP accounting, and to implement some warning mechanisms, such as RMON...
HTH,
GP