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Abstract
This paper elaborated the facts of capitalism accounting which as for the writer has value free. This kind of accounting in it’s praxis didn’t respect the humankind and make them just as the part of matters. One solution must to do for this condition, there are the intervence of value to the capitalism accounting. In the other hand, indeed the perfect accounting is the accounting which able to put the humanbeing in their right place, that’s as the khalifatullah. The understanting of mankind position in this world will make the formulation of accounting which is not let the problems of ethichs or moral. We have to know that the accounting which has the high value will grant the cooperative condition for the accounters and for the publics as general. The answer for his question may we find in Syariah accounting.