Mental accounting matters
Mental accounting matters
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DOI：
10.1002/(sici)1099-0771(199909)12:3
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发表时间：
1999-09-01
影响因子：
2
通讯作者：
Thaler, RH
中科院分区：
文献类型：
--
作者：
Thaler, RH
心理账户是个人和家庭用于组织、评估和记录财务活动的一系列认知操作。本文利用过去十年对该主题的研究，总结了我们目前对人们如何进行心理账户活动的了解状况。心理账户的三个组成部分最受关注。首先是关于结果如何被感知和体验，以及决策如何做出并随后被评估。该核算系统为事前和事后的成本效益分析提供了投入。心理账户的第二个组成部分涉及将活动分配到特定账户。资金的来源和用途在实际以及心理核算系统中都有标注。支出被分类（住房、食品等），并且支出有时受到隐性或显性预算的限制。心理账户的第三个组成部分涉及账户被评估的频率以及“选择分组”。账户可以按日、周、年等进行平衡，并且可以狭义或广义地定义。心理账户的每个组成部分都违反了可替代性的经济原则。因此，心理账户影响选择，即它很重要。版权所有 (C) 1999 约翰威立父子有限公司
Mental accounting is the set of cognitive operations used by individuals and households to organize, evaluate, and keep track of financial activities. Making use of research on this topic over the past decade, this paper summarizes the current state of our knowledge about how people engage in mental accounting activities. Three components of mental accounting receive the most attention. This first captures how outcomes are perceived and experienced, and how decisions are made and subsequently evaluated. The accounting system provides the inputs to be both ex ante and ex post cost-benefit analyses. A second component of mental accounting involves the assignment of activities to specific accounts. Both the sources and uses of funds are labeled in real as well as in mental accounting systems. Expenditures are grouped into categories (housing, food, etc.) and spending is sometimes constrained by implicit or explicit budgets. The third component of mental accounting concerns the frequency with which accounts are evaluated and 'choice bracketing'. Accounts can be balanced daily, weekly, yearly, and so on, and can be defined narrowly or broadly. Each of the components of mental accounting violates the economic principle of fungibility. As a result, mental accounting influences choice, that is, it matters. Copyright (C) 1999 John Wiley & Sons, Ltd.