Mental Accounting in Negotiations

在前人对心理会计的研究(Thaler，1999；Kahneman&Tversky，1984)和最近对谈判过程框架的研究(Trötschel，Loscheld，Höhne，&Majer，2015)的基础上，提出了谈判心理会计的决策过程模型。该研究项目试图对这一模型进行实证检验。该模型从概念上描述了心理会计的五个步骤：1)心理分析，2)心理预算，3)心理平衡，4)结果编辑，5)心理关闭。对该模型及其不同步骤的实证检验可能会在谈判和决策文献中带来新的见解：从谈判研究的角度，引入了一种新的理论方法，有助于研究迄今尚未考虑的心理过程(例如，心理分析、心理平衡)。此外，该模型为不同的被认为是无关的心理过程(例如，过程框架、议程设置)提供了一个理论框架。从决策研究的角度来看，消费者研究的既定概念将在允许决策者之间进行社会互动的背景下接受检验。因此，将两种不同的研究路线结合起来，可能会产生关于决策研究，特别是谈判研究的新的理论和实践视角。

Based on previous research on mental-accounting (Thaler, 1999; Kahneman & Tversky, 1984) and recent studies on process frames in negotiations (Trötschel, Loschelder, Höhne, & Majer, 2015) a decision-making process model of mental accounting in negotiations is introduced. The research project seeks to empirically test this model. In the model five conceptually delineated steps of mental accounting are described: 1) mental parsing, 2) mental budgeting, 3) mental balancing, 4) outcome editing, and 5) mental closing. The empirical test of the model and its different steps may lead to new insights within the negotiation and the decision-making literature: From the perspective of negotiation research a new theoretical approach is introduced that helps to investigate psychological processes that have not been considered so far (e.g., mental parsing, mental balancing). Moreover, the model offers a theoretical framework for different psychological processes that have been considered to be unrelated (e.g., process-framing, agenda-setting). From the perspective of decision-making research a well-established concept of consumer research will be tested in a context that allows for the social interaction between the decision-makers. Thus, combining two different lines of research may lead to new theoretical and practical perspectives on decision-making research in general and negotiation research in particular.