Accuracy doesn't just represent making contact

It represents penetrating the natural armor they have - 'Miss' is just the universal word for 'ya done !@#%ed up.' It's the same reasoning why Full Plate has the same armor class as someone with 26 Dexterity; The armor stops the hit, the dexterity dodges the hit, but they're both classified in the general term of "Armor Class".

That being said, Accuracy as a stat has been outdated for the past decade.