Perspectives on mental accounting: An exploration of budgeting and investing

Autor: Zhang, C. Yiwei, Sussman, Abigail B.
Zdroj: Financial Planning Review; March 2018, Vol. 1 Issue: 1-2
Abstrakt: This article provides an overview of recent advances in the literature on mental accounting within the context of consumer financial decision-making. We first discuss the categorization process that underlies mental accounting and the methods people use to categorize funds. We then highlight some of the notable work that examines how mental accounting influences budgeting, spending, and investment decisions. The article concludes by proposing an agenda for future research, focusing on current gaps in our knowledge and promising areas to explore.
Databáze: Supplemental Index