Application of mental accounting to selected aspects of consumer behavior
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Dátum
2024
Autori
Názov časopisu
ISSN časopisu
Názov zväzku
Vydavateľ
Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici
ISBN
ISSN
1336-8818
2989-3186
2989-3186
Abstrakt
This study explores mental accounting by integrating behavioral economics and accounting principles to understand consumer decision-making. It introduces a novel framework based on double-entry accounting principles, drawing from accounting standards, to visualize mental accounting processes and mitigate heuristic-driven biases. Theoretical insights synthesize classical and modern literature, highlighting heuristics as both enablers and sources of cognitive bias. Empirical analysis demonstrates how these biases influence decision-making and validates the framework’s utility in identifying and mitigating irrationalities. By adopting an accounting perspective, consumers can rationalize financial decisions more effectively. The findings advance behavioral economics, offering practical tools to enhance decision-making under uncertainty and suggesting paths for future research.
Popis
In: Acta aerarii publici : vedecký časopis Ekonomickej fakulty Univerzity Mateja Bela v Banskej Bystrici. Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2024. ISSN 1336-8818. Roč. 21, č. 2 (2024), s. 77-90.
Kľúčové slová
mentálne účtovníctvo, mental accounting, spotrebiteľské správanie, správanie spotrebiteľov, nákupné správanie, consumer behavior, consumer behaviour, shopping behaviour, účtovné štandardy
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Citácia
Práva a licenčné podmienky
CC BY-ND Creative Commons Attribution-NoDerivatives 4.0. International
info:eu-repo/semantics/openAccess
info:eu-repo/semantics/openAccess