The Dialectics Of Accounting Treatment In Funeral Ceremony: Rambu Solo In Torajan Community

This study aimed to show the Torajan community's understanding of accounting practices regarding the treatment of costs and donations, whether as debt or as social capital in holding the funeral ceremony (locally called Rambu Solo') and relate it to the concept of generally accepted accounting theory. A critical ethnomethodological approach was employed to reveal the practice of accounting for debt and/or social capital in the Rambu Solo ceremony. The results of the analysis of accounting values in the cultural frame of Rambu Solo', referring to the principles of indexicality and reflexivity, showed that the value of local wisdom of Rambu Solo' was internalized in the process of costs incurred until the rise of family debts due to donations from the relatives. The study results found that holdingthe Rambu Solo' ceremony was intended to be the costs for a family gathering, social stratification identity, political motives, and family debt and credit.