Shared-memory accounting is kernel bookkeeping for tracking shared memory objects and the processes or users that attach to them. The kernel uses this information to manage object lifetimes, resource limits, and cleanup when attachments are added or removed.
Inaccurate counters can make the kernel misjudge whether an object is still in use, potentially contributing to races, premature cleanup, or unsafe memory reuse. Attackers may try to exploit such flaws as part of a vulnerability chain, while defenders should keep kernels patched and limit untrusted local access. Correct accounting is therefore a security property, not merely an administrative detail.