This exploratory study is the influence of individual psychology on the development of acculturation through the integration of psychological and social perspectives. The purpose of this study is to provide a better understanding how psychological and social factors influence statements made in the accounting context. Using a multidisciplinary approach, this study identifies and analyzes cognitive biases, social norms, and group dynamics that influence the process of developing acceptance attitudes. The findings of the study indicate that psychological biases such as overconfidence, self-isolation, and herd behavior have a significant impact on attitudes held by individuals and groups. In addition, psychological factors such as social support and organizational culture take an important part in fostering trust. In the hope of providing more detailed information on how psychological and social elements interact in the accounting context.

Corruption has become a serious problem that threatens national stability and progress. Transparency in identifying corruption is becoming increasingly important. This article explores the importance of ethics, religion and conscience as fundamental tools for citizens in efforts to fight corruption. With ethics, religion, and its implications for national and regional government. Ethics strengthens professional integrity, while religion provides moral guidance. Love for the profession, company, and community is also an important motivator for living a life of integrity. Through a combination of these factors, trust can become an effective agent of change in preventing corruption. Helping build a more just, transparent and integrity society by maintaining ethical, religious and loving values ??in business and accounting practices. Thus, strengthening these values ??in the accounting profession will have an important positive impact on the progress and prosperity of the nation and state.