This study aims to deconstruct the accounting ethical dilemma basedonspirituality, by exploring the critical reflection of accountants in respondingtoethical pressures. This study highlights the role of spirituality in ethical decision- making and the limitations of the normative approach in responding tothecomplexity of ethics in the field. The reality in the field is that accountants arefaced with an inner struggle that demands choices on professional standards, pressure from stakeholders, or personal moral values. The ethics of virtueinvirtue ethics theory is the basis for accountants to act based on virtue values, while behavior that deviates from virtue has the potential to encourage fraudas inthe fraud hexagon theory. This study uses layered in-depth interviews with the 5E model (Engaging, Exploring, Explaining, Elaborating, Evaluating) for internal accountants; publicaccountants; government accountants; and accounting educators, withaqualitative-critical research design under the umbrella of the critical-postmodernparadigm. Data analysis was carried out in 3 stages: data condensation, datadisplay, and drawing and verifying conclusions. Triangulation of methods, theories, and types of data was used to ensure the validity of the data; bycombining exploratory and af irmative interviews, virtue ethics and fraudhexagon theories, and narrative and af irmative data types. The results of the study indicate that spirituality is understood as anawareness of the profession's mandate, an orientation towards virtuous values, and an af irmation of transcendental responsibility. The Spirituality-basedEvaluating Ethics and Decision-making for Accountants (SEED-A) Model is themain finding that philosophizes spirituality as the 'seed' of ethical decisions. Thisfinding shows that spirituality not only plays a role as a moral foundation but alsoas a force of resistance to fraudulent pressures. This study recommendsstrengthening the integration of spirituality in education, professional training, and accounting ethics policies that are more reflective and transformative. Thelimitations of the study lie in the scope of the accounting profession alone, sofurther empirical testing is needed in other professions. Keywords: Accountant, Critical, Deconstruction, Ethical Dilemma, Spirituality