Academic literature on the topic 'Accounting Mental'

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Journal articles on the topic "Accounting Mental"

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Thaler, Richard H. "Mental accounting matters." Journal of Behavioral Decision Making 12, no. 3 (1999): 183–206. http://dx.doi.org/10.1002/(sici)1099-0771(199909)12:3<183::aid-bdm318>3.0.co;2-f.

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Webley, Paul, and Zarrea Plaisier. "Mental Accounting in Childhood." Citizenship, Social and Economics Education 3, no. 2 (1998): 55–64. http://dx.doi.org/10.2304/csee.1998.3.2.55.

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The purpose of this study was to investigate the development of mental accounts. Of particular concern was how mental accounts function in the everyday life of children and how children deal with money matters. Sixty children from three age groups (5–6, 8–9 and 11–12) were individually interviewed about their financial situation (e.g. sources of money, storage of money, expenditure patterns) and were presented with various financial scenarios. Some of these were children's versions of scenarios devised for adults by Thaler and by Kahnemann and Tversky; others (on windfalls, on money Tumping’,
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Henderson, Pamela W., and Robert A. Peterson. "Mental accounting and categorization." Organizational Behavior and Human Decision Processes 51, no. 1 (1992): 92–117. http://dx.doi.org/10.1016/0749-5978(92)90006-s.

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Özkan, Mehmet, and Özgür Özkan. "Financial Evaluation of Mental Accounting." journal of accounting finance and auditing studies (JAFAS) 6, no. 1 (2020): 86–118. http://dx.doi.org/10.32602/jafas.2020.006.

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Wildan, Wildan Khisbullah Suhma, Agung Budi Sulistiyo, and Whedy Prasetyo. "Revealing Spiritual-Based Mental Accounting." Wiga : Jurnal Penelitian Ilmu Ekonomi 12, no. 1 (2022): 36–45. http://dx.doi.org/10.30741/wiga.v12i1.668.

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This study aims to find out about the existence of mental accounting and its obstacles in a Faculty (Faculty C) at an Islamic College in the Tapal Kuda area, East Java. This research is quantitative research with lecturers and managers of Faculty C at the university as an informant. Researchers used the interaction analysis method developed in this study. From the results of interviews, observations, and documentation conducted by the author, it was found that in uncovering spiritual-based mental accounting, there are three major underlying points, namely the Value in Nrimo Ing Pandum, the Pro
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Thaler, Richard H. "Mental Accounting and Consumer Choice." Marketing Science 27, no. 1 (2008): 15–25. http://dx.doi.org/10.1287/mksc.1070.0330.

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Muehlbacher, Stephan, Barbara Hartl, and Erich Kirchler. "Mental Accounting and Tax Compliance." Public Finance Review 45, no. 1 (2016): 118–39. http://dx.doi.org/10.1177/1091142115602063.

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Leunupun, Engrith Grafelia, Dwi Kriswantini, and Sitti Fatimah Kamaruddin. "MENTAL ACCOUNTING PADA MASYARAKAT DESA." Kupna Akuntansi: Kumpulan Artikel Akuntansi 3, no. 2 (2023): 93–97. http://dx.doi.org/10.30598/kupna.v3.i2.p93-97.

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Penelitian ini dilakukan di Desa Tutuwaru Pulau Letti Kabupaten Maluku Barat Daya. Penelitian inidilakukan untuk melihat apakah terdapat perilaku mental accounting pada masyarakat yang ada didesa tersebut. Penelitian ini merupakan penelitian deskriptif yang dilakukan melalui pengumpulandata di lapangan. Dari hasil penelitian dapat disimpulkan bahwa tidak terdapat perilaku mentalaccounting pada masyarakat desa Tutuwaru.
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Rajagopal, Priyali, and Jong-Youn Rha. "The mental accounting of time." Journal of Economic Psychology 30, no. 5 (2009): 772–81. http://dx.doi.org/10.1016/j.joep.2009.06.008.

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Moon, Philip, Kevin Keasey, and Darren Duxbury. "Mental accounting and decision making:." Journal of Economic Behavior & Organization 38, no. 2 (1999): 145–53. http://dx.doi.org/10.1016/s0167-2681(99)00003-7.

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Dissertations / Theses on the topic "Accounting Mental"

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Shah, Esta Denton. "Advances to Mental Accounting Theory| Evidence for Mental Stealing and Retroactive Malleable Mental Accounting." Thesis, Northwestern University, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=3705358.

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<p> Mental accounting, defined as the process whereby consumers code, categorize, and evaluate economic outcomes in the form of mental &ldquo;budgets&rdquo; (Thaler 1980; 1985), has been encouraged as a strategy to aid individuals in the regulation of finances and other resources. However, far less research has examined the pitfalls of mental accounting. Essay 1 investigates how mental accounting can lead to suboptimal decisions for others. We propose a novel hypothesis to understand an effect we term &ldquo;mental stealing,&rdquo; whereby mental accounts focus individuals on budgets so much t
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Osseiran, Ali. "Mental accounting and public choice." Thesis, University of Warwick, 2017. http://wrap.warwick.ac.uk/91705/.

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Evidence from the consumer behaviour literature show that people like private costs to either precede or occur at the same time as the benefits. No one wants to pay for a vacation after it has become a memory, or a dishwasher after it has gone to the tip. Likewise, no one wants to work for a salary that has already been spent. It is likely that similar preferences exist for communal expenditures. With this in mind, this thesis presents a series of studies into how ordinary citizens make (or want to make) communal financial decisions (i.e. cost-benefit trade-offs). The aim is to learn if people
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Pozzobon, Dario <1995&gt. "Mental Accounting e Selezione di Portafoglio." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/17404.

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Alla fine del secolo scorso si sviluppa la Finanza Comportamentale, un ramo della finanza che unisce le teorie finanziare e la psicologia cognitiva per capire come il comportamento dei soggetti economici influisca sulle scelte economiche e finanziarie, dando un’interpretazione più realistica del funzionamento dei mercati dei capitali. La Finanza Comportamentale è stata inizialmente impiegata per spiegare le anomalie dei mercati finanziari e successivamente applicata a moltissime branche dell’economia e della finanza, in particolare, alle scelte di investimento in condizioni di incertezza. Nell
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Besharat, Ali. "Essays on Mental Accounting and Consumers' Decision Making." Scholar Commons, 2012. http://scholarcommons.usf.edu/etd/3977.

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This dissertation is structured in the form of two empirical essays, each investigating one type of irrational decision caused by mental accounting. The first essay, titled "Managing the Cost of Multiple Debt Accounts: A Behavioral Perspective", explores why many people pay off credit cards' with the lowest rate first when rationally speaking they should repay the debt with the highest rate most quickly. This essay suggests that irrationality emerges when people seek to close `mental accounts' associated with their credit cards and reduce the total number of outstanding loans rather than decre
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Dinsmore, John B. Jr. "The Mental Accounting of Partitioned Monetary and Nonmonetary Prices." University of Cincinnati / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1367940255.

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Ramphal, Suchita. "Mental accounting : the psychology of South African consumer behaviour." Diss., University of Pretoria, 2006. http://hdl.handle.net/2263/23665.

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When standard economic theories failed to be consistent predictors of consumer behaviour, Thaler (1980, 1985) developed the theory of mental accounting, which takes behavioural factors into consideration. Prelec&Loewenstein (1998), Heath&Soll (1996) and Gourville&Soman (1998) extended Thaler’s (1980,1985) work to develop the theories of prospective accounting, mental budgeting, and payment depreciation of the sunk cost effect. The purpose of this research is to use the methodologies of Prelec& Loewenstein (1998), Heath&Soll (1996), and Gourville&Soman (1998) to determine whether their theories
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Filipsson, Hampus, and Victor Gustafsson. "An Extended Mental Accounting Model for Green Last Mile Delivery." Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-21952.

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Background. Several technologies are being developed to reduce emissions to make the transportsector greener. Extensive research has been conducted on the supply side of these technologies, but not as much on the demand side. Objectives. The purpose of the study is to analyze end consumers’ preferences for green last mile delivery. Electric roads are used to represent green technologies. The purpose is examined by investigating consumers’ preferences for the last mile delivery attributes delivery fee, delivery speed, delivery point and emission reduction using mental accounting. Methods. A cho
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Laitala, Henrik, and Joakim Wendelsson. "Mental accounting och finansieringsval vid konsumentköp : kategoriseringens och tidens betydelse för utrymmet i konsumenters mentala konton." Thesis, Kristianstad University College, Department of Business Administration, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-4504.

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<p>Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ”regelbunden inkomst”, ”plötslig inkomst”, ”sparade pengar” och ”avbetalning”. För kategoriseringen av utgifterna användes två skalor, den ena med ”nödvändighet” och ”nöje” som extremer och den
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Agbato, Oluwadamilola Motunrayo. "Evaluating consumer price perception : a mental accounting and frame dependent perspective." Thesis, University of Glasgow, 2016. http://theses.gla.ac.uk/7563/.

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In this thesis, we evaluate consumer purchase behaviour from the perspective of heuristic decision making. Heuristic decision processes are quick and easy mental shortcuts, adopted by individuals to reduce the amount of time spent in decision making. In particular, we examine those heuristics which are caused by framing – prospect theory and mental accounting, and examine these within price related decision scenarios. The impact of price framing on consumer behaviour has been studied under the broad umbrella of reference price, which suggests that decision makers use reference points as standa
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Yeske, Lauren E. "Mental Accounting As a Mediator of Self-Control in Consumer Decision Making." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/421.

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Mental accounting is a technique for asserting self-control in the face of consumption decisions, functioning as a categorization system for income and expenses. A body of evidence supports the concept that consumers are driven by perception and emotion, not rational economic thought. Mental accounting is subject to the effects of cognitive biases, leading to imperfect financial behavior. In the following paper, I present a proposal for three consecutive experiments designed to investigate the influence that advanced planning (the formation of mental budgets) and unexpected financial shocks (w
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Books on the topic "Accounting Mental"

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Barberis, Nicholas. Mental accounting, loss aversion, and individual stock returns. National Bureau of Economic Research, 2001.

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Massachusetts. Department of Mental Health. Consumer accounting and billing system business requirements. The Dept., 1996.

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Milkman, Katherine L. Mental accounting and small windfalls: Evidence from an online grocer. Division of Research, Harvard Business School, 2007.

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Milkman, Katherine L. Mental accounting and small windfalls: Evidence from an online grocer. 2nd ed. Harvard Business School, 2008.

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Michigan. Office of the Auditor General. Audit report: Performance audit of Mental Health Services, Department of Corrections. State of Michigan, Office of the Auditor General, 2013.

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Jarnebrant, Peter Olof. Antecedents and Consequences of Loss Aversion: Mental Accounting and Allocation of Attention. [publisher not identified], 2011.

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Hawaii. Legislature. Office of the Legislative Auditor. Audit of the Adult Mental Health Program: A report to the Governor and the Legislature of the State of Hawaii. The Auditor, 2001.

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Victoria. Office of the Auditor-General. Management of the Community Support Fund. Victorian Government Printer, 2009.

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Indian Institute of Management, Ahmedabad., ed. A review of theoretical perspectives applied to sales promotion and a new perspective based on mental accounting theory. Indian Institute of Management, 2004.

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New York (State). Dept. of Audit and Control. Office of Mental Retardation and Developmental Disabilities, implementation of the Governmental Accountability, Audit and Internal Control Act of 1987. The Division, 1994.

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Book chapters on the topic "Accounting Mental"

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Mingzheng, Wu. "Mental Accounting." In The ECPH Encyclopedia of Psychology. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-6000-2_464-1.

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Wilkinson, Nick, and Matthias Klaes. "Mental Accounting." In An Introduction to Behavioral Economics. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52413-3_6.

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Nofsinger, John R. "Mental Accounting." In The Psychology of Investing, 7th ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003159704-6.

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Lehr, Brandon. "Mental Accounting." In Behavioral Economics. Routledge, 2021. http://dx.doi.org/10.4324/9780367854072-26.

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Wilkinson, Nick, and Matthias Klaes. "Mental Accounting." In An Introduction to Behavioral Economics. Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-0-230-39103-1_6.

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Mingzheng, Wu. "Mental Accounting." In The ECPH Encyclopedia of Psychology. Springer Nature Singapore, 2024. https://doi.org/10.1007/978-981-97-7874-4_464.

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Kim, Nancy. "Choice and Mental Accounting." In Judgment and Decision-Making. Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-26956-0_7.

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Paul, Matthias. "Accounting for Mental Reference." In Success in Referential Communication. Springer Netherlands, 1999. http://dx.doi.org/10.1007/978-94-017-3181-2_4.

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Godek, John, Kyle B. Murray, and Gary Karns. "Mental Accounting and Tuition Increases." In Celebrating America’s Pastimes: Baseball, Hot Dogs, Apple Pie and Marketing? Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-26647-3_143.

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Antonides, Gerrit, and Rob Ranyard. "Mental Accounting and Economic Behaviour." In Economic Psychology. John Wiley & Sons, Ltd, 2017. http://dx.doi.org/10.1002/9781118926352.ch8.

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Conference papers on the topic "Accounting Mental"

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Ma, Lijun, Guanglun Qin, Jingjing Li, and Weili Xue. "Inventory management with mental accounting." In 2015 12th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2015. http://dx.doi.org/10.1109/icsssm.2015.7170181.

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Chen, Muqing. "Behavioral Economics: Mental Accounting among Teenagers." In 2022 7th International Conference on Social Sciences and Economic Development (ICSSED 2022). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220405.055.

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Lei Zhang, Shou-ming Zhang, and Zhen Zhang. "Compensation Management based on mental accounting theory." In 2010 2nd International Conference on Information Science and Engineering (ICISE). IEEE, 2010. http://dx.doi.org/10.1109/icise.2010.5690878.

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Quan Lu, Rao Liu, Weidong Li, and Yaguang Wu. "Price-taker bidding strategy based on Mental Accounting." In 2008 IEEE International Conference on Industrial Technology - (ICIT). IEEE, 2008. http://dx.doi.org/10.1109/icit.2008.4608574.

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Li, Zijia. "The Gender Psychology of Mental Accounting Financial Decision Making." In ICBIM 2021: 2021 5th International Conference on Business and Information Management. ACM, 2021. http://dx.doi.org/10.1145/3483794.3483804.

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Periyasamy, Chinnadurai. "FINANCIAL STRESS IMPACT ON MENTAL HEALTH: A CASE STUDY." In 4th International Conference on economics, accounting and finance. Scientific Center of Innovative Research, 2024. https://doi.org/10.36690/iceaf-2024-111.

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Wei Yonggang and Su Xiaoling. "Development of mental accounting in young children's economic decision making." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6009842.

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Leng, Yan. "Can LLMs Mimic Human-Like Mental Accounting and Behavioral Biases?" In EC '24: 25th ACM Conference on Economics and Computation. ACM, 2024. https://doi.org/10.1145/3670865.3673632.

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Mohamad, Mohd Hafis bin, Nurzeyana bte Taib, Shahidah Binti Ahmad Suhaimi, and Siti Azniniza Binti Abdullah. "End of Covid-19 Pandemic: The Impacts on Mental Health Among Malaysian Students." In International Symposium & Exhibition on Business and Accounting 2022. European Publisher, 2023. http://dx.doi.org/10.15405/epfe.23081.69.

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Mohamad, Mohd Hafis bin, Nurzeyana bte Taib, Shahidah Binti Ahmad Suhaimi, and Siti Azniniza Binti Abdullah. "End of Covid-19 Pandemic: The Impacts on Mental Health Among Malaysian Students." In International Symposium & Exhibition on Business and Accounting 2022. European Publisher, 2023. http://dx.doi.org/10.15405/epfe.23081.69.

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Reports on the topic "Accounting Mental"

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Barberis, Nicholas, and Ming Huang. Mental Accounting, Loss Aversion, and Individual Stock Returns. National Bureau of Economic Research, 2001. http://dx.doi.org/10.3386/w8190.

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Hastings, Justine, and Jesse Shapiro. Mental Accounting and Consumer Choice: Evidence from Commodity Price Shocks. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18248.

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Choi, James, David Laibson, and Brigitte Madrian. Mental Accounting in Portfolio Choice: Evidence from a Flypaper Effect. National Bureau of Economic Research, 2007. http://dx.doi.org/10.3386/w13656.

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Luo, Minjing, Yilin Li, Yingqiao Wang, et al. The Fragility of Statistically Significant Findings from Depression Randomized Controlled Trials. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, 2023. http://dx.doi.org/10.37766/inplasy2023.4.0086.

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Review question / Objective: The Fragility of Statistically Significant Findings from Depression Randomized Controlled Trials. Condition being studied: Depression is a mental disorder characterized by a range of symptoms, including loss of memory and sleep, decreased energy, feelings of guilt or low mood, disturbed appetite, poor concentration, and an increased risk of suicide. According to a systematic analysis of the Global Burden of Disease Study 2019, depression is recognized as the leading cause of disease burden for mental disorders, accounting for the largest proportion of disability-ad
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Clausen, Jay, Vuong Truong, Sophia Bragdon, et al. Buried-object-detection improvements incorporating environmental phenomenology into signature physics. Engineer Research and Development Center (U.S.), 2022. http://dx.doi.org/10.21079/11681/45625.

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The ability to detect buried objects is critical for the Army. Therefore, this report summarizes the fourth year of an ongoing study to assess environ-mental phenomenological conditions affecting probability of detection and false alarm rates for buried-object detection using thermal infrared sensors. This study used several different approaches to identify the predominant environmental variables affecting object detection: (1) multilevel statistical modeling, (2) direct image analysis, (3) physics-based thermal modeling, and (4) application of machine learning (ML) techniques. In addition, th
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He, zhe, liwei Xing, ming He, yuhuan Sun, jinlong Xu, and rong Zhao. Effect of Acupuncture on Mammary Gland Hyperplasia (MGH): a Bayesian network meta-analysis. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, 2022. http://dx.doi.org/10.37766/inplasy2022.9.0058.

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Review question / Objective: This review aims at conducting a network meta-analysis to assess the potential therapeutic effectiveness and safety of acupuncture therapy for the treatment of MGH. Condition being studied: MGH is a benign breast disease caused by excessive growth of mammary duct epithelial cells and interstitial fibers. Its prevalence rate among women of childbearing age is about 13.5-42%, accounting for 99.3% of the total number of patients with breast related diseases, and its possibility of developing breast cancer can reach 5-10%. Breast hyperplasia can cause clinical symptoms
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Engaging Young People in Conversations Exploring the Impact of Their Online Use on Mental Health. ACAMH, 2023. http://dx.doi.org/10.13056/acamh.24528.

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Young people have better access to the internet than ever before, with those under 18 accounting for one in three internet users globally. Recently, The Royal College of the Psychiatrists in the UK advised that social media and online use should be considered in assessing risk of all young people they meet. However, it is currently unclear whether this advice has been implemented in practice.
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Can goal setting help women in India use digital saving services more? Busara, 2024. http://dx.doi.org/10.62372/fkkp8467.

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Financial participation within households serves as an important indicator of women’s economic empowerment. While previous studies have explored household finances and savings, digital savings via online or mobile channels have been overlooked. This study looks to shed light here, particularly around goal setting as a process towards saving in women. We used semi-structured in-depth interviews (IDIs) and focus group discussions (FGDs) to explore topics like savings patterns, digital finance adoption, mental accounting, money allocation, expenses, and agency. Each FGD had 3-5 participants, enco
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Examining and strengthening the role of patent and proprietary medicine vendors in the provision of injectable contraception in Nigeria. Population Council, 2018. http://dx.doi.org/10.31899/sbsr2018.1011.

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Results from an implementation research study in Nigeria found that with training, Patent and Proprietary Medicine Vendors (PPMVs), regardless of their previous health care experience, could competently administer injectable contraceptives and that clients reported receiving quality services from trained PPMVs. From 2015 to 2018, the Evidence Project conducted a study to better understand the role of PPMVs in offering voluntary injectable services (e.g., selling, counseling, referring to health centers, and administering). The study was conducted in response to Nigeria's family planning contex
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