Application of mental accounting to selected aspects of consumer behavior

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dc.contributor.authorTančák, Marek
dc.contributor.authorKrištofík, Peter
dc.date.accessioned2025-11-26T10:14:12Z
dc.date.available2025-11-26T10:14:12Z
dc.date.issued2024
dc.descriptionIn: 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.
dc.description.abstractThis 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.
dc.identifier.doihttps://doi.org/10.24040/aap.2024.21.2.77-90
dc.identifier.issn1336-8818
dc.identifier.issn2989-3186
dc.identifier.urihttps://repo.umb.sk/handle/123456789/1034
dc.language.isoen
dc.publisherBelianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici
dc.rightsCC BY-ND Creative Commons Attribution-NoDerivatives 4.0. International
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nd/4.0/
dc.subjectmentálne účtovníctvo
dc.subjectmental accounting
dc.subjectspotrebiteľské správanie
dc.subjectsprávanie spotrebiteľov
dc.subjectnákupné správanie
dc.subjectconsumer behavior
dc.subjectconsumer behaviour
dc.subjectshopping behaviour
dc.subjectúčtovné štandardy
dc.titleApplication of mental accounting to selected aspects of consumer behavior
dc.title.alternativeAplikácia mentálneho účtovníctva na vybrané aspekty spotrebiteľského správania
dc.typeArticle
dc.typeinfo:eu-repo/semantics/article

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