This study aims to determine the concept of determining selling price in traditional markets from perspective vegetable traders. The method this uses a qualitative with phenomenological approach. Phenomenology tells according what exists and occurs object research. source research data comes results observations, interviews, documentation traders markets. On other hand, main purpose using pheno...

This paper aims to 1) compare financial controls through the main bank system to those of capital markets, 2) analyze the relationship between financial controls through the main bank system and the traditional Japanese accounting practices, and 3) analyze appropriate changes for financial controls and related accounting practices. This paper defines a main bank as an investor, which controls t...

Recent accounting research (Bahnson, P., Miller, P., & Budge, B. ( 1996). Nonarticulation in cash flow statements and implications for education, research and practice. Accouming Horizons, 10, 1-15 has shown that firms implementing the indirect method for reporting cash ftows under SFAS 95 rarely produce financial statements that articulate cleanly. The purposes of this paper are (I) to provide...