Mental Accounting in Negotiations

基于心理账户的研究（Thaler，1999; Kahneman & Tversky，1984）和谈判过程框架的研究（Trötschel，Loschelder，Höhne，& Majer，2015），本文提出了谈判心理账户的决策过程模型。该研究项目旨在对这一模型进行实证检验。 该模型描述了心理账户的五个概念性步骤：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。对模型及其不同步骤的实证测试可能会在谈判和决策文献中产生新的见解：从谈判研究的角度出发，引入了一种新的理论方法，有助于研究迄今为止尚未考虑的心理过程（例如，心理分析，心理平衡）。此外，该模型为被认为是不相关的不同心理过程提供了一个理论框架（例如，过程框架，框架设置）。从决策研究的角度来看，一个完善的消费者研究的概念将在一个允许决策者之间的社会互动的背景下进行测试。因此，结合两条不同的研究路线可能会导致新的理论和实践的角度对决策研究一般，特别是谈判研究。

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.