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Providing a behavioral model of mental accounting decision-making based on psychological components through data theory and meta-composition | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 31، دوره 14، شماره 1، فروردین 2023، صفحه 393-408 اصل مقاله (803.07 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.26189.3258 | ||
| نویسندگان | ||
| Mohsen Dadashi؛ Asgar Pakmaram* ؛ Nader Rezaei؛ Rasoul Abdi | ||
| Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran | ||
| تاریخ دریافت: 18 آذر 1400، تاریخ بازنگری: 17 بهمن 1400، تاریخ پذیرش: 07 اسفند 1400 | ||
| چکیده | ||
| Mental accounting is a description of the ways in which they do these things. Based on the concept of mental accounting, people in their financial decisions to evaluate each decision, open a separate account in mind and try to examine the consequences of each decision (positive or negative) alone. This research seeks modeling through grounded theory method. Because we are looking to provide a model. This research is based on the systematic method of grounded theory. In this method, after identifying the research problem and reviewing the previous literature, sampling is done. Data were collected through interviews with 15 experts in the field of research. The method of selecting experts was through the method of snowball. Studies show that people's decisions are not always logically consistent with the decision models introduced in the financial texts. Investors should consider their vision as an account for a specific purpose and have a long-term vision. Because short-term goals usually outweigh long-term goals and lead to the use of mental accounts. Having an empty mind means doing something empty-handed and having mental accounting means having enough information about a subject or a subject. Therefore, planning is not possible without mental accounting. | ||
| کلیدواژه‌ها | ||
| Behavioral Pattern of Decision Making؛ Mental Accounting؛ Psychological Components | ||
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