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

Keywords—component; the code of accountant ethics IAI; ethnomethodology; interpretative paradigms; analysis of indexicality; reflexivity; indexicality action; and common sense knowledge of social structures.