diff --git a/arch/Kconfig b/arch/Kconfig
index 72f2fa189cc5200bb98143c6b35de8ffc9e0aaee..f78de57487ae93f5594c4aafdfa136ff566f0d12 100644
--- a/arch/Kconfig
+++ b/arch/Kconfig
@@ -281,4 +281,7 @@ config SECCOMP_FILTER
 
 	  See Documentation/prctl/seccomp_filter.txt for details.
 
+config HAVE_VIRT_CPU_ACCOUNTING
+	bool
+
 source "kernel/gcov/Kconfig"
diff --git a/arch/ia64/Kconfig b/arch/ia64/Kconfig
index 310cf5781fad2438a6ab24845724364bed31c7e4..3c720ef6c32de0f8d57b2439ae5f76a2346cc02e 100644
--- a/arch/ia64/Kconfig
+++ b/arch/ia64/Kconfig
@@ -25,6 +25,7 @@ config IA64
 	select HAVE_GENERIC_HARDIRQS
 	select HAVE_MEMBLOCK
 	select HAVE_MEMBLOCK_NODE_MAP
+	select HAVE_VIRT_CPU_ACCOUNTING
 	select ARCH_DISCARD_MEMBLOCK
 	select GENERIC_IRQ_PROBE
 	select GENERIC_PENDING_IRQ if SMP
@@ -340,17 +341,6 @@ config FORCE_MAX_ZONEORDER
 	default "17" if HUGETLB_PAGE
 	default "11"
 
-config VIRT_CPU_ACCOUNTING
-	bool "Deterministic task and CPU time accounting"
-	default n
-	help
-	  Select this option to enable more accurate task and CPU time
-	  accounting.  This is done by reading a CPU counter on each
-	  kernel entry and exit and on transitions within the kernel
-	  between system, softirq and hardirq state, so there is a
-	  small performance impact.
-	  If in doubt, say N here.
-
 config SMP
 	bool "Symmetric multi-processing support"
 	select USE_GENERIC_SMP_HELPERS
diff --git a/arch/powerpc/platforms/Kconfig.cputype b/arch/powerpc/platforms/Kconfig.cputype
index 30fd01de6bed5d93cb83fb380787c2a3586ccdd6..72afd2888cad7c462d2d9a8a3ac2fb30ee6fd7bf 100644
--- a/arch/powerpc/platforms/Kconfig.cputype
+++ b/arch/powerpc/platforms/Kconfig.cputype
@@ -1,6 +1,7 @@
 config PPC64
 	bool "64-bit kernel"
 	default n
+	select HAVE_VIRT_CPU_ACCOUNTING
 	help
 	  This option selects whether a 32-bit or a 64-bit kernel
 	  will be built.
@@ -337,21 +338,6 @@ config PPC_MM_SLICES
 	default y if (!PPC_FSL_BOOK3E && PPC64 && HUGETLB_PAGE) || (PPC_STD_MMU_64 && PPC_64K_PAGES)
 	default n
 
-config VIRT_CPU_ACCOUNTING
-	bool "Deterministic task and CPU time accounting"
-	depends on PPC64
-	default y
-	help
-	  Select this option to enable more accurate task and CPU time
-	  accounting.  This is done by reading a CPU counter on each
-	  kernel entry and exit and on transitions within the kernel
-	  between system, softirq and hardirq state, so there is a
-	  small performance impact.  This also enables accounting of
-	  stolen time on logically-partitioned systems running on
-	  IBM POWER5-based machines.
-
-	  If in doubt, say Y here.
-
 config PPC_HAVE_PMU_SUPPORT
        bool
 
diff --git a/arch/s390/Kconfig b/arch/s390/Kconfig
index 76de6b68487c8a44aa4eabecc1dddc7d916546e2..49ebfb62c86a4e5a41f9a8ddf85e3a4c7352aaf4 100644
--- a/arch/s390/Kconfig
+++ b/arch/s390/Kconfig
@@ -49,9 +49,6 @@ config GENERIC_LOCKBREAK
 config PGSTE
 	def_bool y if KVM
 
-config VIRT_CPU_ACCOUNTING
-	def_bool y
-
 config ARCH_SUPPORTS_DEBUG_PAGEALLOC
 	def_bool y
 
@@ -89,6 +86,8 @@ config S390
 	select HAVE_MEMBLOCK
 	select HAVE_MEMBLOCK_NODE_MAP
 	select HAVE_CMPXCHG_LOCAL
+	select HAVE_VIRT_CPU_ACCOUNTING
+	select VIRT_CPU_ACCOUNTING
 	select ARCH_DISCARD_MEMBLOCK
 	select BUILDTIME_EXTABLE_SORT
 	select ARCH_INLINE_SPIN_TRYLOCK
diff --git a/init/Kconfig b/init/Kconfig
index af6c7f8ba019ae25519f858850b2637b1fc76c8e..c40d0fb044ef373518fc244b6cb6d0c975e64262 100644
--- a/init/Kconfig
+++ b/init/Kconfig
@@ -267,6 +267,19 @@ config POSIX_MQUEUE_SYSCTL
 	depends on SYSCTL
 	default y
 
+config VIRT_CPU_ACCOUNTING
+	bool "Deterministic task and CPU time accounting"
+	depends on HAVE_VIRT_CPU_ACCOUNTING
+	default y if PPC64
+	help
+	  Select this option to enable more accurate task and CPU time
+	  accounting.  This is done by reading a CPU counter on each
+	  kernel entry and exit and on transitions within the kernel
+	  between system, softirq and hardirq state, so there is a
+	  small performance impact.  In the case of s390 or IBM POWER > 5,
+	  this also enables accounting of stolen time on logically-partitioned
+	  systems.
+
 config BSD_PROCESS_ACCT
 	bool "BSD Process Accounting"
 	help