Abstract
Accountancy can form and be formed by environment where about the accountancy developed. Accountancy expanding in this time is notching from capitalism ideology. Capitalism born from rational values, liberalism values, and materialism values with understanding assuming society prosperity will only be obtainable production is well delivered to every individual giving infinite facility for resources management in reaching target. While islam as alternative ideology needed as comprator expected can fulfill accountancy society demand which own in justice and justification value. Sccountancy concept consist of financial statement target, postulate, theoritical concept, accountancy technique and principle in influenced by capitalist ideology with rational value, freedom, and assess items. Justice and Justification expected may not be separated from having shariate accountancy based on tauwheed
