Abstract— This research has the objective to reconstruct the code of accountant ethics IAI through internalizing ethics values of Lom’s tribe cultures using ethnomethodology approach as the methodology and interpretative paradigms as the main research. The results showed that ethics values of Lom’s tribe cultures which were analyzed through indexicality, reflexivity, indexicality action, common sense knowledge of social structures analysis, that have had compatibility with the general principles of the code of ethics IAI. Therefore, it is capable of being applied by the accountants in Indonesia. The cultural ethics of the Lom tribe are submissive, believing in karma, serumpun sebalai, sepintu sedulang , decent, grateful, respecting of others, and upholding of indigenous beliefs. The Eighth ethics would be the frame of the spirit of the accountants in order to achieve God consciousness who have transcendental values​subjecting to God's power, humanity values which humanizes humans, and the values​of caring that is sensitive for the environment.

Keywords: The code of accountant ethics IAI, Ethnometodology, Interpretative paradigsm, Analysis of indexicality, reflexivity, indexicality action, and common sense knowledge of social structures.