At my high school, the students had to choose a subject. They offered four subject, physic, biology, social, and language. At that time, I chose physics. It used to be a favorite subject. Anyway, we, as students, had to pay our proud with difficult lesson everyday. We had to study math for 10 hours in one week, physics for 8 hours, chemistry for 6 hours …. It was a hard task. The most difficult subject for me is physic. My nightmare experience with physics was a red mark when I was in the second grade. Frankly speaking, I loved to be a high school student. After three years of fun in high school, we were graduated. The time was came we had to choose a college we liked. As a physic student, I choose chemistry subject and computer subject in one of favorite university in my country. Anyway, I realized that, many clever students from all of Indonesia liked to pursue degree in the same university. Thus, I chose accounting subject, as a bumper. If I was rejected by those two engineer subject, I hoped there was still an opportunity to study in accounting subject. Why it was accounting and not other? The other irrational reason was ‘my brother already chose accounting subject and he look like happy with his accounting.’ Sad story, I was really rejected by engineer faculty. Guess what, yes it was true. I was received by economic faculty. Little sad, I told my friend that next year I considered to follow them, pursue a degree at Institute Technology of Bandung ….. Anyway, I still gave thanks to God because I was not rejected at all. Then, I started my days as a university student. First three days were orientation days. Soon I realized that my third choice is not the worst choice at all. I learned, so many candidates failed to join the accounting department in my university. I started to thank more than before ….. I become aware that my choice was not really bad as I think. I did not know how, I started to love accounting …. and I already forgot about Institute Technology of Bandung. Five years was passing by, I was graduated and I worked as a faculty at private university. I started to learn that accounting profession is such a great job with great responsibility. I found that society needs an ethic accountant. I discover that as an accountant I can make value to the society. There are two requirement anyway, competency and integrity. Guess what … I really love accounting, especially in the accounting information system topic. The reason behind my decision to choose accounting subject is not rational at all. It is just a grace that makes groundless decision become a precious experience.