Modern accounting's emphasis on materiality and non-value makes accounting materialistic, selfish, worldly and atheistic. This is evidenced by the many cases of financial statement fraud and manipulation carried out by accountants, reflecting these characteristics. On the other hand, the assumption of humans as opportunistic, greedy and selfish Homo economicus amplifies this phenomenon. This poses a major problem for the science of accounting and the nature of accountants. Accounting as a branch of science has become far removed from philosophy. The basis of accounting is to reach the essence of science and reach the ultimate truth of science. The purpose of this research is to review accounting from the perspective of ontology, epistemology, and axioms, to return accounting knowledge to its essence, and to synergize accountants' self-awareness of people, nature, and God in order to guide accountants to God. is. If the science of accounting benefits mankind.