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Natalia Paranoan



Authors and WSEAS

Natalia Paranoan


WSEAS Transactions on Business and Economics


Print ISSN: 1109-9526
E-ISSN: 2224-2899

Volume 18, 2021

Notice: As of 2014 and for the forthcoming years, the publication frequency/periodicity of WSEAS Journals is adapted to the 'continuously updated' model. What this means is that instead of being separated into issues, new papers will be added on a continuous basis, allowing a more regular flow and shorter publication times. The papers will appear in reverse order, therefore the most recent one will be on top.


Volume 18, 2021


Revealing the Meaning of Price on Dead Statues in Toraja Culture South Sulawesi, Indonesia

AUTHORS: Natalia Paranoan

DOI: 10.37394/23207.2021.18.94
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ABSTRACT: Various studies have shown that accounting and the environment always influence each other, and the most influencing factor is culture. Accounting, in this case, pricing, is influenced by the culture of the local community. One of the regions in Indonesia, namely Toraja, has a unique culture of making statues of the dead for noble families. This way of setting the price of cultural products has its meaning. The purpose of this study is to reveal the meaning of price on dead statues in Toraja culture. That is qualitative research with the interpretive paradigms and phenomenological methods used to determine the daily experiences of individuals or communities. Data obtained from five informants chosen were informants with adequate knowledge of Tau-tau prices. The results showed that the formulated selling price of the dead statue is part of accounting practices with the Toraja people's culture has a meaning material value, spiritual value, and prestige value.

KEYWORDS: Dead statue, meaning, price, material value, spiritual value, prestige value.

Wseas Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 18, 2021, Art. #94, pp. 986-995


Copyright Β© 2021 Author(s) retain the copyright of this article. This article is published under the terms of the Creative Commons Attribution License 4.0