Tracking Costs of Time and Money: How Accounting Periods Affect Mental Accounting
Tracking Costs of Time and Money: How Accounting Periods Affect Mental Accounting
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DOI：
10.1086/656388
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发表时间：
2010-12
影响因子：
7.2
通讯作者：
Robin L. Soster;A. Monga;W. O. Bearden
中科院分区：
文献类型：
--
作者：
Robin L. Soster;A. Monga;W. O. Bearden
当人们为了获得未来的利益而付出代价后，他们通常会在心理账户中追踪这些代价，并渴望在利益变得可用时获得这些利益。我们引入这样的概念，即成本和收益可以发生在同一会计期间（天，季节等）。或者在不同的时期。我们的主要论点是，货币成本是跨会计期间跟踪的，但临时成本是在其发生的期末注销的。因此，会计期间会导致成本跟踪中的时间与金钱不对称，从而导致寻求利益的可能性。在实验室研究，在线小组研究，并与电影院的顾客实地研究，我们展示了会计期间，成本跟踪和利益寻求之间的关系是如何不同的时间比金钱。我们的研究结果提供了深入了解沉没成本效应，时间-金钱差异和心理账户。(c)2010年，《消费者研究杂志》（Journal OF Consumer Research，Inc.）
After people incur costs to get future benefits, they usually track these costs in their mental accounts and are keen to receive the benefits when they become available. We introduce the notion that costs and benefits can occur either in the same accounting period (day, season, etc.) or in different periods. Our key argument is that monetary costs are tracked across accounting periods but that temporal costs are written off at the end of the period in which they are incurred. Thus, accounting periods lead to a time-money asymmetry in the tracking of costs and, consequently, in the likelihood of seeking benefits. In a laboratory study, an online-panel study, and a field study with movie-theater patrons, we demonstrate how this relationship among accounting periods, cost tracking, and benefit seeking is different for time than for money. Our findings offer insights into the sunk-cost effect, time-money differences, and mental accounting. (c) 2010 by JOURNAL OF CONSUMER RESEARCH, Inc..