There are several reasons why, and most of them aren't your fault. The biggest problem is that, unlike real fixed-wing combat aircraft, the ones in Arma do not have their guns aligned with the aircraft's boresight. They're pointing off-center, so you have to "inverse lead" as well as lead the target. That is, you have to not only compensate for bullet drop and for the enemy's motion, but you have to compensate for your own motion as well. You don't have to do that last part in the real deal, because the gun is pointing the same direction that you are.
So, for example, the Arma A-10 has its gun pointing downward, about 10 degrees IIRC. So when your gunsight is aiming at, say, a tank, and you're flying directly toward it, then your bullets will land over and behind it when you fire. So you need to aim under the tank (at the ground between you and the tank, close to the tank). Again, real A-10 pilots don't have this problem because the gunsight is aligned. (Also, they have a computer-assisted gunsight, I believe, but they don't have this problem even if they turn it off.)
Another problem with the gunsight not being aligned properly is the one you're having--rolling the aircraft moves the gunsight around, because the gunsight isn't close to the roll axis. This makes shooting extremely difficult, even for a highly-accomplished virtual pilot. The solution is mostly to zoom in, use rudder, and walk your tracers on target. Do a minimum of rolling; as long as your nose is "mostly" pointed at the target, you can use rudder to do the rest. Practice, as with any virtual (or real) flying activity, is the most important part. Oh! I nearly forgot--the SU-25, alone of all the fixed-wing aircraft in the game, has a cannon which is correctly aligned. Unfortunately, there is very little ammunition in it, so learning gunnery on it can be tricky, but it'll be much, much easier to aim with it.
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