Accountancy can froum and be formed by environment where about the accountancy deveioped.Accountancy expanding in this time isnotcing from capitalism ideology. Capitalism born from rational values liberalism values and materrialism values with understanding assuming society prosperity will only be obtainable production is well delivered to every individual giving infinite facility for resources menagement in reaching target.While Islam as alterative ideology needed as comparator expected can fulfill accountancy society demand which own is justice and justification value.Accountancy concept accountancy techhique and principle influenced by capitist ideology with rational value not be separated from having shariate accountancy based on tauwheed.