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Accounting is a profession with a significant influence on society, which is why accountants should act in the public interest. This study aims to determine the extent of the impact of the Love of Money and Machiavellianism on the Ethical Perceptions of accountants in the Philippines, with salary range as a moderating variable. This study will explore how the results vary from each of the four sectors of the accounting profession, namely, Public Practice, Academe, Commerce, and Government. The research study employs a Quantitative research design and a deductive research methodology. The primary data were gathered by disseminating online questionnaires to accountants practicing in the Philippines with representatives from each region. The salary range showed significant moderation in the influence of the Love of money only in the Public Sector. The salary range moderation was not statistically significant in other sectors. Statistics suggest a significant correlation between the Love of Money, Machiavellianism, and Ethical perception in some of the four sectors of the accounting profession in the Philippines. The study revealed that the salary does not significantly influence the relationship between the accountants' Love of Money, Machiavellianism, and Ethical Perception.
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