diff --git a/arch/powerpc/kernel/irq.c b/arch/powerpc/kernel/irq.c
index 027728b95429faced458aa63efdb22bee68e2183..e3774f6b57ccf5a4d45a893030e11f570f5a8b38 100644
--- a/arch/powerpc/kernel/irq.c
+++ b/arch/powerpc/kernel/irq.c
@@ -424,13 +424,8 @@ void do_softirq(void)
 
 	local_irq_save(flags);
 
-	if (local_softirq_pending()) {
-		account_system_vtime(current);
-		local_bh_disable();
+	if (local_softirq_pending())
 		do_softirq_onstack();
-		account_system_vtime(current);
-		_local_bh_enable();
-	}
 
 	local_irq_restore(flags);
 }
diff --git a/arch/s390/kernel/irq.c b/arch/s390/kernel/irq.c
index e347190d9aea3558e81822713613864a1ec3a02d..1eef509186156d060dc48bf6931ae2505b688a21 100644
--- a/arch/s390/kernel/irq.c
+++ b/arch/s390/kernel/irq.c
@@ -69,10 +69,6 @@ asmlinkage void do_softirq(void)
 
 	local_irq_save(flags);
 
-	account_system_vtime(current);
-
-	local_bh_disable();
-
 	if (local_softirq_pending()) {
 		/* Get current stack pointer. */
 		asm volatile("la %0,0(15)" : "=a" (old));
@@ -95,10 +91,6 @@ asmlinkage void do_softirq(void)
 			__do_softirq();
 	}
 
-	account_system_vtime(current);
-
-	_local_bh_enable();
-
 	local_irq_restore(flags);
 }
 
diff --git a/kernel/softirq.c b/kernel/softirq.c
index 584609b6a66e68297c2f1ef03d1f312ae1700e4a..215541e26c1a079a7230eac7d0b83ad1a674ea25 100644
--- a/kernel/softirq.c
+++ b/kernel/softirq.c
@@ -193,6 +193,8 @@ asmlinkage void __do_softirq(void)
 	int cpu;
 
 	pending = local_softirq_pending();
+	account_system_vtime(current);
+
 	__local_bh_disable((unsigned long)__builtin_return_address(0));
 	trace_softirq_enter();
 
@@ -224,6 +226,8 @@ asmlinkage void __do_softirq(void)
 		wakeup_softirqd();
 
 	trace_softirq_exit();
+
+	account_system_vtime(current);
 	_local_bh_enable();
 }