[Acc] is mostly useful in PvP, and even then mostly against escorts and fighters. CrtH and CrtD are perfectly fine in PvE, imo, especially against slow-moving Borg ships (though anti-Borg weapons would be even better).
A combination of [Acc] and [CrtH/CrtD] is probably your best option.
With regards specifically to fighting the Borg, ACC is a completely useless modifier.
So Borg weapons with [ACC] + [CrtH] + [Borg] are like having a MK XII weapon with only 2 useful modifiers.
The Borg proc, while decent, really isn't the be all end all. It usually ends up being about 3 or 4% total damage contribution.
The main appeal is that the Borg store allows you to get decent, effective MK XII weapons for "free".
But CrtDx3 and CrtHx3 are general equal to or better than the Borg weapons.