Mental Accounting
The main purpose of this study is to explain and study mental accounting. Mental accounting was first proposed by Richard Thaler in 1980. He argued that mental accounting seeks to describe the process by which individuals codify, classify, and evaluate economic consequences. Thaler's studies showed that people not only examine decisions separately when evaluating them, but also that changing the type of decision and the time spent and benefiting from it affect the outcome of the decision. Therefore, the findings indicate that subjective accounting examines the financial decision-making conditions of individuals in the face of different financial events and makes decisions based on those conditions. Mental accounting has been introduced in the field of financial-behavioral and today it has attracted more and more attention of researchers. Although the theory of mental accounting was developed to explain customer and household decisions, its ideas are applicable to the producers and users of financial statements and disclosures.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.