<![CDATA[This research explores lived experience and the meaning of spiritual values of final semester students of the Accounting Study Program, University of West Sulawesi. Using Edmund Husserl's phenomenological method, this qualitative research involved six informants of S1 Accounting students in semesters 7–8 who were selected through purposive sampling. Data were collected through semi-structured in-depth interviews and analyzed through époché stages, eidetic reduction, and Husserlian intentional analysis. From the analysis process, five essential themes were found: (1) the transformation of students' awareness of accounting from technical understanding to moral and social responsibility; (2) spiritual values as "internal supervisors" of professional ethics; (3) the gap between theoretical ethical education and the formation of real character; (4) dual accountability vertical (to God and conscience) and horizontal (to stakeholders); and (5) aspirations to integrate spiritual values in the accounting curriculum. The findings show that spiritual values are not just a complement in accounting education, but rather a fundamental layer of the formation of the professional identity of accountants]]>
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