Facing Ethical Dilemmas as Professional Accountants in the Future: Do They Aware?

Accountants often face ethical dilemmas, so appropriate decisions and actions are needed. Accounting students must be able to identify dilemmas. This study aims get an overview of the ability accounting dilemmas faced. research uses exploratory method through in-depth interview with internship in government private institutions. The results showed that currently participating program could feel their work. They can procurement equipment services used for personal purposes, empty notes, fraudulent preparation financial statements. However, factors superior pressure, position work, work environment organizational culture force them remain silent or carry out dilemma practices they face. These show business ethics learning methods have not been encourage interns make take actions. Keywords: Students, Ethical Decisions Actions, Dilemmas, Moral Awareness, Internships.