This article is analyzing about accountancy educational learning process through indoctrination of positivism / rationality paradigm which is focus on the disproportional of objectivity with spirituality. Spiritual Principle is a base to build human characteristic which integrates intellectual and emotional potency to strengthen accountancy development. The disproportional will cause fraud (Irianto 2010). Accounting Fraud is a topic that explains about how the fraud occurs and how to prevent it through consciousness (Kamayanti, A. 2010). The numerous fraud cases in making financial reports, accountancy practice, ethic code violation which is not side with public and the numerous corruption cases in this country, needs prevention from all parties. The role of Accountancy learning is very strategic to be given not only for accountant apprentice but also for accountancy learning in LPTK. The result of internalization balance on Rational and Spiritual values is a substance or analysis reconstruction or Accounting Fraud lesson which is supported as an alternative of learning model on transferring the balance of Rational and Spiritual values in Accountancy learning implementation to prevent Fraud. The consciousness of Rationality and Spiritual values is a full consciousness without an exception which is being integrated in accountancy learning.