This study aims at exploring the fact in accounting education at college and formulating the concept of accounting education based on the thought values of Ki Hadjar Dewantara. His thoughts are the reflection of his first book on education and his second book on culture. Ki Hadjar Dewantara’s critical-spiritualist-nationalist paradigm is used as a perspective to view the fact on the accounting education. This study uses a qualitative approach and case studies as a research strategy. The substance (indicator) of spirituality value (Tauhid ontology and orderliness in physical and spiritual), moral value (the balance of Cipta-Rasa-Karsa (Tri-Sakti) and enhance the degree of humanity), and independence value (freedom, independent and partiality to Indonesian people) are the method in this study. The result of this study shows that accounting education reality at economics faculty, Real Learning University does not reflect the values of Ki Hadjar Dewantara’s idealistic thinking. Thus, the formulation of accounting education purpose concept in universities should establish a perfect human with pure spirituality and orderliness physical through spiritual, moral and independence value. This concept also can be interpreted as a struggle to bring love in accounting education purpose concept.
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