This research aims to capture the accounting behavior phenomenon in accounting students at private universities in Manado. This research is developed from the study of Lin & Fawzi (2006). Zandi et al. (2013). https://www.bekindtopets.com/hot-save-Original-German-Pre-WWI-Gewehr-91-S-Artillery-Carbine-by-V-C-Schilling-Serial-7911-b-with-Replaced-Kar-88-Stock-Dated-top-savings/