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This study aims to analyze the phenomenon that occurs in PKN STAN on the readiness of PKN STAN in implementing KKNI, SN-DIKTI, and IES 4, the motivation to adopt the learning of professional values, ethics and attitudes, the suitability of its implementation with KKNI, SN-DIKTI, and IES 4 as well as the role of actors in the organization of the learning design process of professional values, ethics and attitudes. PKN STAN is one of the official Universities that organizes accounting education programs and graduates mostly work in government. This research uses case study qualitative approaches and the use of institutional theory in addressing the research problems. This study indicates that PKN STAN's learning program on professional values, ethics, and attitudes has been in accordance with KKNI and SN-DIKTI, but has not implemented IES 4. In response to convergence of IES 4, PKN STAN  shows normative isomorphism condition and is considered ready to apply standard with the current education system.