That would make logical sense as one must have values in the first place to be subject to an accusation of hypocricy.
First of all, this has nothing to do with being subject of accusation as you claim it to be, but a consequence of it own inconsistent position in regard to the actual reality we live in. I will explain this at the end. But lets first bring up another point:
You seams, in a concealed way, try to suggest that a person that admits he has subjective moral values somehow would change their moral values as often they change underwear, or have them changed in the direction the wind currently blows, but that is evidently and obvious a falsehood.
Subjective moral values can be just as fixed and dogmatic as claimed universal moral values - just lock at any political doctrines to have this confirmed. However, a person that acknowledge his or hers moral values are subjective will as a consequence not claim them to be universal valid for everyone (this standpoint is known as respect toward other peoples viewpoint - something a fundamentalist often lacks or have problem with maintaining).
Subjective moral values may change over time if convinced by sound arguments or facts and evidence about our objective shared reality. However, dogmatic, asserted universal, moral values never change even if contradicted by facts and reality. This is why the idea of absolute objective and universal moral values is an idea that is doomed to fail on its own premisses. For example it has been show that homosexuality in many, if not most, cases is genetically determined but has this ever change any Christian or Islamic fundamentalists opinion about their god's will and purposes with human sexuality?
Secondly, the reason why I wrote what I did is not because of the reason you stated, but for the simple fact that one of the corner stones in religion is controlling human behavior, drifts and instinct. In doing so, i.e.
when going against our essence and nature, it is doomed to fail in the majority of cases and leads to a cognitive conflict within the individuals which might, and not uncommonly with fundamentalist, be resolved as a phobia and/or hatred towards the urge the person tries to deny, suppress or fear within them self.
The point is that a person with subjective moral values does not need to feel the same cognitive dissonance as a person with a dogmatic moral value system simple because of the fact they are free to change their moral values if it cause to much cognitive load, i.e. if their value system is in to strong conflict with reality then they can opt to either change their value system or simply deny a conflict exists. One example of such denial is homophobia. Homophobia has been show to have as a strong positive correlation to latent homosexual desires (as being concealed, suppressed or denied by the person); the more homophobic opinion a person expressed the more latent, non-conscious, homosexual desires the person have.
However this is not hypocrisy. Hypocrisy is when one preach one things but doing another. A homophobic with subjective moral that discovers he is homosexual are free to change his moral values about homosexuality and can release the cognitive tension it creates this way, a fundamentalist however with a dogmatic moral sits in a different boat and cannot resolve the problem as easy and on the surface appears a homophobic but may conceal his or her real behavior for others, hence, becoming a hypocrite.
Because of this reason hypocrisy is more likely to appear among people with dogmatic moral values - i.e. it is inherent in the system of dogmatic believes to cause hypocrisy when the reality of subjective moral values and facts flies in the face of the fundamentalists...
Hence, hypocrisy with people with dogmatic believes is a consequence of its own inconsistent position in regard to the actual, and factual, reality they live in.