Instead of using the previous workaround I modified /etc/init/procps.conf and added /etc/init/procps-net.conf. With the modified and the new files everything is working (including net.netfilter.nf_conntrack_acct) without needing to add modules to the initrd.
** Attachment added: "procps upstart conf file that skip network related sysctls" https://bugs.launchpad.net/ubuntu/+source/upstart/+bug/690433/+attachment/1836228/+files/procps.conf -- You received this bug notification because you are a member of Ubuntu Bugs, which is subscribed to Ubuntu. https://bugs.launchpad.net/bugs/690433 Title: procps starts too early to correctly set net.netfilter.nf_conntrack_acct -- ubuntu-bugs mailing list ubuntu-bugs@lists.ubuntu.com https://lists.ubuntu.com/mailman/listinfo/ubuntu-bugs