Yes - absolutely. You don't want a kilt that is bigger around at the waist than at the hips. So, you need to let the hips out a comparable amount.

When you're making a kilt for a bigger guy, it helps to add more to the hips than a direct measurement so that the apron hangs straight down from the belly and doesn't pull in under the belly. The easiest way to get the right amount is to roll up a towel and use it to "fill" the space at hip level under the belly. Measure around the hips and the towel in front, and use that measurement for the hip measurement for the kilt. I've made kilts like this that are 5" or more bigger around the towel than a direct measurement over the body at the hips.

Why does this work? Everyone's butt cheeks stick out farther in the back than the small of their backs do. If someone's belly sticks out in the front, and you use direct measurements for the waist and hips, the kilt will sit like a tilted trash can on the body, slanted forward at the waist and back at the hips. If you do the towel measurement, you have enough in the hips to let you taper the pleats to snug the kilt in to the small of the back and enough in the hips for the kilt to hang straight down at the front.

If you do this, be sure to put only one buckle and strap on the fringe edge.