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Journal articles on the topic 'Accounting Mental'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

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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2

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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3

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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7

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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11

Xiao, Jing-jian, and Geraldine I. Olson. "Mental Accounting and Saving Behavior." Home Economics Research Journal 22, no. 1 (1993): 92–109. http://dx.doi.org/10.1177/004677749302200105.

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12

Thaler, Richard. "Mental Accounting and Consumer Choice." Marketing Science 4, no. 3 (1985): 199–214. http://dx.doi.org/10.1287/mksc.4.3.199.

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Dwi Rahayu, Dasep Heriansyah, and Iis Rohayati. "MENTAL TAX ACCOUNTING FRAMEWORK: EXPANDING THE BOUNDARIES OF MENTAL ACCOUNTING IN TAX DECISION-MAKING." Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan 2, no. 3 (2025): 938–46. https://doi.org/10.70248/jakpt.v2i3.2104.

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This study highlights the role of Mental Tax Accounting in shaping tax compliance in Indonesia, where national revenue largely depends on tax collection. The main issue addressed is the low level of tax compliance, which is not only caused by economic factors but also influenced by psychological aspects, such as how taxpayers mentally process tax-related information. This study aims to develop a Mental Tax Accounting framework by integrating the concepts of mental accounting, cognitive biases, and social factors within the taxation context. This study uses a systematic literature review of 25

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14

Ardimansyah, Ardimansyah, Della Arnita Putri, Hesty Safitri Wulandari, Haryono Haryono, and Khristina Yunita. "Money Matters: Investigating Mental Accounting Proxies in Indonesia through Behavioral Accounting Lens." Nominal Barometer Riset Akuntansi dan Manajemen 12, no. 2 (2023): 189–98. http://dx.doi.org/10.21831/nominal.v12i2.58906.

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ABSTRACTThe main objective of this research is to provide a historical context for the development of mental accounting studies in Indonesia, specifically by analyzing how the field of mental accounting has evolved in Indonesia, with a focus on the topics covered in the articles published in accredited accounting journals. Among the 72 accredited accounting journals and those indexed in the Science and Technology Index (SINTA) ranking second and third, a total of 8 articles representing accounting research in Indonesia were identified. This study analyzes the development of the mental accounti

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Yulianti, Melia. "Akuntansi dalam Rumah Tangga : Study Fenomenologi pada Akuntan dan Non Akuntan." Akuntansi dan Manajemen 11, no. 2 (2016): 62–75. http://dx.doi.org/10.30630/jam.v11i2.93.

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Some people or couples in the household who are responsible for household finances. This research was conducted by comparing qualitative in accounting aspects investigated by motivation, benefits and values developed in household accounting practices as well as budgeting, recording, decision making and long-term financial planning. Data was collected through semi structured interview collection. As informants who were made the object of this study were household partners who work as accountants and non accountants. Furthermore, the research findings were analyzed by discussing the theme, wit

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Sanghvi, Ankit, and Akshit Gandhi. "Loss Aversion & Mental Accounting – A Behavioral Finance Perspective." Paripex - Indian Journal Of Research 3, no. 5 (2012): 150–52. http://dx.doi.org/10.15373/22501991/may2014/50.

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Bourmistrov, Anatoli. "Mental models and cognitive discomfort." Pacific Accounting Review 29, no. 4 (2017): 490–511. http://dx.doi.org/10.1108/par-11-2016-0109.

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Purpose The purpose of the study is to examine whether public servants as users of accounting information are responsive to changes in the content of an accounting report and, if so, how responsive they are. Design/methodology/approach The study applies a theoretical framework, linking accounting information and accounting use by focusing on users’ “mental models”. The empirical context for the study is a municipality located in Northwest Russia. Three public servants were followed over several days for the purpose of studying their use of a formal accounting report. Later, those users were al

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18

Singer, Alan E., Ming S. Singer, and Garth Ritchie. "Role of Transactions in Mental Accounting." Psychological Reports 59, no. 2 (1986): 835–38. http://dx.doi.org/10.2466/pr0.1986.59.2.835.

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The role of the transaction as a mediator of responses to the “theatre ticket” problems of Kahneman and Tversky was investigated. The hypothesis that implicit budgeting triggers topical organisation received some support. A further hypothesis, that social interaction is a salient feature of the problem, was not supported.

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Fels, Markus. "Mental Accounting, Access Motives, and Overinsurance*." Scandinavian Journal of Economics 122, no. 2 (2019): 675–701. http://dx.doi.org/10.1111/sjoe.12336.

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Grinblatt, Mark, and Bing Han. "Prospect theory, mental accounting, and momentum." Journal of Financial Economics 78, no. 2 (2005): 311–39. http://dx.doi.org/10.1016/j.jfineco.2004.10.006.

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21

Koch, Alexander K., and Julia Nafziger. "Goals and bracketing under mental accounting." Journal of Economic Theory 162 (March 2016): 305–51. http://dx.doi.org/10.1016/j.jet.2016.01.001.

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22

Widati, Suryan, Iwan Triyuwono, and Eko Ganis Sukoharsono. "Kajian Kritis Feminist Posmodernis dalam Formulasi Aset Mental Organisasi Feminis Religius." Jurnal Reviu Akuntansi dan Keuangan 2, no. 1 (2012): 173. http://dx.doi.org/10.22219/jrak.v2i1.700.

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The aim of this research is to explore the meaning of assets in context of syariah accounting theory. This research uses critical paradigm as one of methodology in the qualitative method. The exploration is conducted by the board of leader “Persyarikatan Aisyiyah”as religious organization. It is in line with the purpose in syariah accounting theory to gaining God Consciousness in the accountant self. The results of the research find out different assets meaning. This is compatible with reality hierarchy in Syariah Accounting Theory that claiming not only material but also psychical (mental) re

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23

Radianto, Wirawan E. D., Ika Salim, Sonata Christian, Tommy Christian Efrata, and Liliana Dewi. "Does Mental Accounting Play an Important Role in Young Entrepreneurs? Studies on Entrepreneurship Education." Journal of Educational and Social Research 12, no. 2 (2022): 140. http://dx.doi.org/10.36941/jesr-2022-0040.

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The purpose of this study was to examine the role of mental accounting, financial attitude, and financial self-efficacy on financial behavior. Furthermore, this study examines the effect of financial knowledge on mental accounting, financial attitude, and financial self-efficacy. This study uses 400 student respondents who have businesses. Data analysis using PLS. The results show that financial behavior is influenced by mental accounting, financial attitude, and financial self-efficacy. However, financial knowledge did not increase mental accounting and financial self-efficacy. This study pro

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24

Soster, Robin L., Ashwani Monga, and William O. Bearden. "Tracking Costs of Time and Money: How Accounting Periods Affect Mental Accounting." Journal of Consumer Research 37, no. 4 (2010): 712–21. http://dx.doi.org/10.1086/656388.

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25

Gou, Yuntong, Yuan Jiang, Li Rui, Danmin Miao, and Jiaxi Peng. "The nonfungibility of mental accounting: A revision." Social Behavior and Personality: an international journal 41, no. 4 (2013): 625–33. http://dx.doi.org/10.2224/sbp.2013.41.4.625.

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Nonfungibility is taken to be the fundamental characteristic of mental accounting. We put forward the hypothesis that nonfungibility is not absolute: that there is a flow of money from an account containing consumer items of low psychological value to an account containing consumer items of high psychological value. To evaluate the hypothesis we designed 2 related experiments, and invited 236 undergraduates and 240 male workers to participate in the research. It was shown in Study 1 that there was a flow of money from a luxury account to either a communication or a food account, and from a com

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26

Feldman, Naomi E. "Mental Accounting Effects of Income Tax Shifting." Review of Economics and Statistics 92, no. 1 (2010): 70–86. http://dx.doi.org/10.1162/rest.2009.11892.

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27

Liu, Hsin-Hsien, and Yu-Yeh Chiu. "Sales framing, mental accounting, and discount assignments." Asia Pacific Management Review 20, no. 4 (2015): 201–9. http://dx.doi.org/10.1016/j.apmrv.2015.01.002.

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28

Baghi, Ilaria, Enrico Rubaltelli, and Marcello Tedeschi. "Mental accounting and cause related marketing strategies." International Review on Public and Nonprofit Marketing 7, no. 2 (2010): 145–56. http://dx.doi.org/10.1007/s12208-010-0055-4.

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29

Nuryanti, Sofia. "Proses Mental Accounting Pada Decision Making Konsumen." In Search 16, no. 2 (2017): 132–37. http://dx.doi.org/10.37278/insearch.v16i2.29.

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Manusia sebagai homo economicus diharapakan dalam segala tindakan dan proses decision making selalu maksimal penggunaannya (maximising utility). Namun, individu dalam proses membuat judgment selalu dipengaruhi oleh beberapa heuristic dalam kognitif manusia yang berpengaruh pada keputusan yang diambil. Individu akan mengaktifkan mental accounting ketika memilih alternatif preferensi bahkan ketika preferensi tersebut dikemas dalam bingkai yang berbeda. Individu akan menciptakan mental accounting dalam mengevaluasi pilihan sampai proses pengambilan keputusan. Penelitian ini mencoba menguji kembal

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30

Khalili, Rasool, Rasool Abdi, Nader Rezaei, and Asgar Pakmaram. "Using Mental Accounting in Optimal Portfolio Selection." Management Strategies and Engineering Sciences 7, no. 1 (2025): 8–14. https://doi.org/10.61838/msesj.7.1.2.

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The objective of the present study is to employ mental accounting in the selection of an optimal portfolio. This study is applied in its objective and employs a descriptive-survey method in its research methodology. The statistical population consisted of all professional accountants. Sampling was conducted using simple random sampling. A sample of 200 individuals participated. The data collection instrument was a researcher-developed questionnaire, and for data analysis, structural equation modeling and interpretive structural methods were utilized using SPSS, LISREL, and Excel software. A qu

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Putri, Aprilia Kardianzah, and Achdiar Redy Setiawan. "The Impact of Mental Accounting on Tax Evasion (An Experimental Study in Accounting Students)." Indonesian Accounting Review 8, no. 1 (2018): 36. http://dx.doi.org/10.14414/tiar.v8i1.1579.

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The purpose of this study is to fi nd out the impact of mental accounting on tax evasion decisions. This research is a quantitative research using experimental research methods. Analysis was conducted using 2x3 between subjects experimental design. The sample used in this experiment was accounting students at Trunojoyo University, Madura, with concentration on taxation. The results for all treatments in this study indicate that there are no differences between in gain scenario and loss scenario. These fi ndings can be explained by mental accounting and prospect theory. This study shows that in

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Sifri, Badriatu, and Budi Barata Kusuma Utami. "Pengaruh Media Terhadap Kesadaran Kesehatan Mental Mahasiswa Akuntansi: Mediasi Pengetahuan dan Sikap." Value : Jurnal Manajemen dan Akuntansi 20, no. 1 (2025): 132–49. https://doi.org/10.32534/jv.v20i1.6974.

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WHO revealed that 14% of the population in the world has mental health problems. The problem can occur to students who have academic pressure such as accounting students in Indonesia. This study aims to examine the effect of media on mental health awareness among accounting students, with the mediating role of mental health knowledge, knowledge of professional help, and mental health attitudes, using social learning theory among accounting students in Indonesia. The sample for this study consists of accounting students in Indonesia, selected using the convenience sampling technique. The primar

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Torres, Jovette, Eilysea Geronimo, Elijah Marie Estabas, et al. "Mental Accounting Practices and Spending Behavior of Collegiate Students at National University Baliwag: An Assessment." SEISENSE Business Review 4, no. 1 (2024): 181–99. http://dx.doi.org/10.33215/taegpg55.

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This study assesses the influence of mental accounting practices on the spending behavior of college students at National University Baliwag. It aims to understand how gender and school affiliation influence these connections. The research employs a combination of applied, quantitative, explanatory, and descriptive methods, utilizing data collected through a three-sectioned questionnaire from a sample of 361 students. The findings revealed a high negative correlation between mental accounting practices and spending behavior, stating that students who utilize mental accounting tend to have cont

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34

Ginting, Rafles, David Crystopher, and Khristina Yunita. "Revealing the Meaning of Indonesian Cryptocurrency Investment Decisions Based on Mental Accounting: A Phenomenological Study." Jati: Jurnal Akuntansi Terapan Indonesia 6, no. 1 (2023): 45–57. http://dx.doi.org/10.18196/jati.v6i1.18042.

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Mental accounting is in the form of a series of cognitive operations used by individuals to code, categorize and evaluate their financial activities which is a development of prospect theory, where each individual has a tendency to classify money into certain groups according to a criterion. From this background, the researcher has the main objective of this study, which is to find out the meaning of mental accounting for the investment decisions of Indonesian cryptocurrency investors. Mental accounting may have some kind of meaning on investment decisions, especially cryptocurrencies, so this

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Nur, Sayidah, Janu Hartati Sulis, Muhajir, and Rica Wijayanti R.A. "Exploration of the Meaning of Mental Revolution Values in Forensic Accounting Context." International Journal of Management Sciences and Business Research 7, no. 11 (2018): 85–95. https://doi.org/10.5281/zenodo.3490077.

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This article aims to explore the meaning of mental revolution in relation to forensic accounting. The values of mental revolution include the method of research carried out with a qualitative approach to data collection through questionnaires. Questionnaires are designed openly with answers in the form of essays. Respondents are accounting students at three private universities in Surabaya. The results of the analysis are carried out in a thematic way. The answers from the respondents are grouped into themes that are the value of serving, clean, orderly, independent, and united. Perceptions of

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36

Purwandani, Ajeng, and Aji Dedi Mulawarman. "MENTAL ACCOUNTING SEBAGAI BENTUK PRAKTIK AKUNTANSI PINJAMAN DANA." Imanensi: Jurnal Ekonomi, Manajemen, dan Akuntansi Islam 6, no. 1 (2021): 55–64. http://dx.doi.org/10.34202/imanensi.6.1.2021.55-64.

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Penelitian ini bertujuan untuk menemukan praktik pinjaman dana oleh bank tithil ke pedagang di Pasar Singosari. Pendekatan etnometodologi dijadikan alat untuk meneliti praktik akuntansi pinjaman dana dengan informan adalah pemilik dana (bank tithil) dan pedagang pasar. Hasil penelitian menunjukkan bahwa terdapat dua bentuk penyaluran dana pinjaman, yaitu sistem pinjaman biasa dan sistem arisan. Praktik akuntansi pinjaman dana bank tithil menggunakan mental accounting, yaitu membuat catatan kecil di kertas atau hanya mengingat transaksi. Abstract: Mental Accounting as a Form of Loan Fundi

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37

Maragita, Maragita, Agustina Rahayu, and Andri Indrawan. "The Role of The Technopreneur In Overcoming Global Sustainability Challenges: A Mental Accounting Perspective." American Journal of Economics and Business Management 7, no. 8 (2024): 318–25. http://dx.doi.org/10.31150/ajebm.v7i8.2881.

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This research examines the role of thechnopreneurs in overcoming global sustainability challenges from a mental accounting perspective. The aim of this research is to understand and analyze how technopreneurs can contribute to overcoming various challenges related to global sustainability through innovation and evironmentally friendly technology. The method used is literature study. The results of this research show a close relationship between technopreneurship, global sustainability, and mental accounting perspectives in the context of UMKM. Technological innovation increases efficiency and

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Maragita, Maragita. "THE ROLE OF THE TECHNOPRENEUR IN OVERCOMING GLOBAL SUSTAINABILITY CHALLENGES: A MENTAL ACCOUNTING PERSPECTIVE." American Journal of Economics and Business Management 7, no. 8 (2024): 318–25. https://doi.org/10.5281/zenodo.13707835.

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This research examines the role of thechnopreneurs in overcoming global sustainability challenges from a mental accounting perspective. The aim of this research is to understand and analyze how technopreneurs can contribute to overcoming various challenges related to global sustainability through innovation and evironmentally friendly technology. The method used is literature study. The results of this research show a close relationship between technopreneurship, global sustainability, and mental accounting perspectives in the context of UMKM. Technological innovation increases efficiency and

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39

Radianto, Wirawan ED, Tommy C. Effrata, and Liliana Dewi. "A DETERMINANTS OF FINANCIAL BEHAVIOR ON ACCOUNTING STUDENT." International Journal of Education, Psychology and Counseling 5, no. 37 (2020): 44–55. http://dx.doi.org/10.35631/ijepc.537004.

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This study examines the impact of financial literacy, financial knowledge, locus of control, financial attitude, financial self-efficacy, and mental accounting on financial behavior. The study sample is an accounting student. There are 159 questionnaires that can be processed in total out of 250 distributed to the accounting selected at random. Hypothesis testing was conducted using multiple regression analysis. The result of the study shows that locus of control, financial attitude, financial self-efficacy, and mental accounting has a positive impact on financial behavior. However, this study

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40

Syahputri, Puja Paradila, Rian Fadillah, and Acep Suherman. "LITERATURE STUDY: MENTAL ACCOUNTING, TRANSPARENCY AND ACCOUNTABILITY IN SDGS 16." International Journal of Economic Integration and Regional Competitiveness 1, no. 8 (2024): 11–18. https://doi.org/10.61796/ijeirc.v1i8.181.

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The purpose of this study is to determine the role of mental accounting, transparency and accountability to SDGs 16 in various aspects and economic sectors. This study uses a literature study method. The results of this study show that mental accounting, transparency, and accountability play an important role in investment decision-making, interim optimization and life cycle of consumer behavior, financial reporting, taxpayer compliance, shareholder decisions, budget performance, management of village fund allocation and public trust in increasing public trust. Although there are some differen

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Syahputri, Puja Paradila. "LITERATURE STUDY: MENTAL ACCOUNTING, TRANSPARENCY AND ACCOUNTABILITY IN SDGS 16." International Journal of Economic Integration and Regional Competitiveness 1, no. 8 (2024): 11–18. https://doi.org/10.61796/ijeirc.v1i8.181.

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The purpose of this study is to determine the role of mental accounting, transparency and accountability to SDGs 16 in various aspects and economic sectors. This study uses a literature study method. The results of this study show that mental accounting, transparency, and accountability play an important role in investment decision-making, interim optimization and life cycle of consumer behavior, financial reporting, taxpayer compliance, shareholder decisions, budget performance, management of village fund allocation and public trust in increasing public trust. Although there are some differen

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42

Tančák, Marek, and Peter Krištofík. "Application of mental accounting to selected aspects of consumer behavior." Acta Aerarii Publici 21, no. 2 (2024): 77–90. https://doi.org/10.24040/aap.2024.21.2.77-90.

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This study explores mental accounting by integrating behavioral economics and accounting principles to understand consumer decision-making. It introduces a novel framework based on double-entry accounting principles, drawing from accounting standards, to visualize mental accounting processes and mitigate heuristic-driven biases. Theoretical insights synthesize classical and modern literature, highlighting heuristics as both enablers and sources of cognitive bias. Empirical analysis demonstrates how these biases influence decision-making and validates the framework’s utility in identifying and

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43

Cheng, Andong, and Ernest Baskin. "Disproportionate redemption discounting: Mental accounting of discounted credit." Journal of Business Research 128 (May 2021): 156–63. http://dx.doi.org/10.1016/j.jbusres.2021.02.010.

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44

Sudarman and Septian Yudha Kusuma. "Consumtive Behavior: Mental Accounting and Retention-Time Toward." International Journal of Human Resource Studies 8, no. 4 (2018): 252. http://dx.doi.org/10.5296/ijhrs.v8i4.13824.

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This research has purpose to find out the influences of mental accounting, a behavior toward money called power-prestige and retention-time will affect toward consumptive behavior. The sample are 36 employess of Handoko hadiprasetyo Tax Consultant Office Semarang. The data are gained through questionnaires. To analyze the data, multiple regression is used. The findings show there is significant relationship between mental accounting and power-prestige toward consumptive behavior. Meanwhile, retention-time does not affect significantly toward the behavior.

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45

Nascimento, Eduardo Mendes, Marcia Carvalho Garcia, and Edgard Cornacchione. "Accounting Faculty mental health: coping strategies against stress,." Revista Contabilidade & Finanças 33, no. 88 (2022): 150–66. http://dx.doi.org/10.1590/1808-057x202113960.

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ABSTRACT This study sought to investigate which coping strategies are most frequently used by accounting faculty and how they can modulate the perceived stress. The higher education academic environment is filled with events that are stressful in nature; however, little effort, especially in the area of accounting, has been employed in seeking to understand and propose guidelines that can improve well-being and pleasure in the teaching profession. A coping strategy is a behavior that protects the individual from psychological damage related to problematic social experiences; it is through thes

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46

HUANG, Jia-qi, Gerrit ANTONIDES, H. KUHLGATZ Christian, and Feng-ying NIE. "Mental accounting and consumption of self-produced food." Journal of Integrative Agriculture 20, no. 9 (2021): 2569–80. http://dx.doi.org/10.1016/s2095-3119(20)63585-7.

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47

임혜빈, Byung-Kwan Lee, and Yoon Jin Heon. "The Role of Account Justificableness in Mental Accounting." Korean Journal of Consumer and Advertising Psychology 20, no. 1 (2019): 153–72. http://dx.doi.org/10.21074/kjlcap.2019.20.1.153.

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Barberis, Nicholas, and Ming Huang. "Mental Accounting, Loss Aversion, and Individual Stock Returns." Journal of Finance 56, no. 4 (2001): 1247–92. http://dx.doi.org/10.1111/0022-1082.00367.

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Hernawati, Erni, and Darlin Aulia. "STRATEGI BISNIS, MARKETPLACE, IDE BISNIS DAN MENTAL ACCOUNTING." CAPITAL: Jurnal Ekonomi dan Manajemen 6, no. 1 (2022): 303. http://dx.doi.org/10.25273/capital.v6i1.13704.

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Abstract:

Riset ini bertujuan buat menguji pengaruh variabel strategi bisnis dan marketplace terhadap ide bisnis dan dampak moderasi mental accounting pada pengaruh variabel strategi bisnis dan marketplace terhadap ide bisnis. sampel pada riset ini adalah 86 responden yang berada di Jakarta dan terdampak covid- 19. Riset ini memakai model Moderated Regression Analysis (MRA) serta dianalisis menggunakan SPSS Tipe 25. Hasil riset merupakan hipotesis 1 dan 2 diterima yaitu variabel strategi bisnis mempengaruhi ide bisnis dan marketplace mempengaruhi ide bisnis. Tetapi hipotesis 3 serta 4 tidak diterima yai

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Zainatul Qodriyati, Whedy Prasetyo, and Nining Ika Wahyuni. "Menyelami Mental Accounting Penggemar K-Pop Berbasis Gender." AKUNTABILITAS: Jurnal Ilmiah Ilmu-Ilmu Ekonomi 15, no. 2 (2024): 46–56. http://dx.doi.org/10.35457/akuntabilitas.v15i2.3511.

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Abstract:

Penelitian ini bertujuan untuk mengetahui dan menganalisis mental accounting penggemar k-pop yang didasarkan pada gender. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif fenomenologi. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan observasi kepada informan yang memenuhi kriteria yang sudah ditetapkan, yang dalam penelitian ini terdiri dari 4 orang, dengan 2 laki-laki dan 2 perempuan sebagai informan. Hasil penelitian ini menyatakan bahwa mental accounting telah diterapkan dengan baik oleh penggemar, pada setiap tahapannya. Per

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