心理账户：理论与应用启示

“心理账户”是人们在心理上对结果（尤其是经济结果）的编码、分类和估价的过程,它揭示了人们在进行（资金）财富决策时的心理认知过程。心理账户的理论成果主要集中在“非替代性”的本质特征以及特殊的心理运算规则,心理账户在各个应用领域的研究成果主要包括：价格感知;行为资产组合理论;行为生命周期理论以及消费预算的研究。未来将在多元化研究方法的基础上,开展跨文化研究,对心理账户的内在心理机制和认知规律深入探讨     

心理账户的非替代性及其运算规则

心理账户理论(Mental accounting Theory)由萨勒(Thaler)教授提出,他认为：小到个体、家庭,大到企业集团,都有或明确或潜在的心理账户系统。心理账户有两个最本质的特征：一是非替代性;二是具有不同于经济学的特定运算规则。本文分析了心理帐户非替代性的三种表现,从值函数,得与失的编码规则和参照点效应探讨了心理帐户的特定运算规则。这对解释人的非理性经济行为有重要价值。     

心理账户的作用机制与儿童认知发展

心理账户是普遍存在于个体心理中的一套或者多套记账体系。这种体系往往是以非预期的形式存在,并对个体的行为决策产生潜在的影响。由于心理账户的存在,使得个体在行为决策时往往无意识地偏离正常的价值判断或者计算法则,从而做出非理性的决策。心理账户的非替代性作用机制可以解释儿童心理理论、价值判断、情感决策以及自我控制等认知能力的发展。     

心理账户:缘起、理论及应用

心理账户深刻地体现了心理学和经济学的结合,是在行为经济学的大背景下开始研究的。心理账户是人们在心理上对结果,尤其是经济结果的编码,分类和估价的过程,它反映了人们在进行资金财富决策过程中的心理认知过程。心理账户与经济账户的运算法则不同,它具有非替代性。心理账户与金融投资结合形成了行为资产组合理论,心理账户与消费经济结合,形成了行为生命周期理论。     

揭秘经济管理中的行为异象：心理账户理论的应用启示

2017年Richard H. Thaler获得诺贝尔经济学奖, 其重要的研究贡献之一是催生并发展了心理账户理论。心理账户理论被广泛用于解释经济管理中的行为异象。文章以消费决策、金融管理决策两大领域的应用研究为外在逻辑, 以心理账户的设立、运算和关闭过程的特点为内在逻辑, 重点探讨了消费决策中的“标签效应”、“预算效应”、“价格幻觉”、“解耦效应”和“效用偏差”; 金融管理决策中的“粘蝇纸效应”、“薪酬感知之谜”、“税收-投资之谜”、“会计信息披露之谜”和“处置效应”十大行为异象。文章进一步提出未来可能的两个研究方向, 一是通过眼动技术和认知神经科学方法揭示心理账户影响行为决策的内在过程及神经机制; 二是将心理账户理论应用于“以小拨大”的行为助推, 助力政府公共管理和企业管理决策。     

大学生自我构念和心理账户对消费决策的影响

本文采用情景实验法,探讨自我构念和心理账户对大学生消费决策的影响。随机抽取166名被试进行情景实验,采用2×2的被试间设计。结果表明:自我构念并不影响大学生的消费决策,自我构念与心理账户的交互作用也不显著,而人们会对不同来源的金钱在心中形成不同的心理账户,心理账户影响消费决策,人们对父母给的钱倾向于有消极情绪并倾向用于实用消费,对自己努力得到的钱倾向于有积极情绪并倾向用于享乐消费。     

心理疲劳对射击运动员整体局部加工的不同影响

采用整体—局部任务范式,通过事件相关电位技术（ERPs）同时结合问卷测量,考察心理疲劳对射击运动员整体加工和局部加工产生的影响。12名射击运动员参加实验。首先通过目标追踪任务诱发心理疲劳,然后使用心理疲劳问卷评估心理疲劳程度,再让被试进行整体—局部加工任务。结果发现：（1）目标追踪任务能够有效地诱发心理疲劳;（2）射击运动员完成整体知觉任务的反应时更快,准确率更高;（3）在心理疲劳状态下,射击运动员对整体知觉任务中一致条件的反应更快,准确率更高,在额区和中央区引发的N2、P3波幅更高;但是,对局部知觉任务中一致和不一致条件的反应时和准确率以及N2、P3波幅之间的差异不显著。这些结果表明,心理疲劳对整体和局部加工有着不同的影响。整体加工相对自动化,受心理疲劳的影响较小,而局部加工依赖于有意搜索,受心理疲劳的影响较大。研究揭示了心理疲劳对于注意的局部加工的影响及其神经关联,对未来射击运动员特定干预措施设计具有启发意义。     

中国人心理账户的内隐结构

“心理账户”是个人、家庭或企业集团在心理上对结果（尤其是经济结果）的记录、编码、分类和估价的心理过程,它揭示了人们进行资金（财富）决策时的内在认知编码。研究对全国9个省市1268名有效被试进行问卷调查,经过探索性因子分析、验证性因子分析以及二阶因子验证发现：中国人的心理账户系统有一个相对稳定的“3－4－2”分类结构。即收入账户有“工作相关的常规收入”、“非常规的额外收入”和“经营收入”三个账户;开支账户有“生活必需开支”、“家庭建设与个人发展开支”、“情感维系开支”和“享乐休闲开支”四个账户;存储账户有“安全型保障账户”和“风险型存储账户”两个账户。心理账户的分类研究对探究人们的经济决策行为有重要意义     

广州大学城大学生心理账户内隐结构模型建构

以广州大学城10所高校220名学生为被试,参照中国人心理账户内隐结构模型建立广州大学城大学生的心理账户内隐结构模型。利用验证性因子分析对两模型分别进行验证和比较分析,结果表明：广州大学城的大学生的心理账户系统有一个“5—7—4”分类结构。中国人心理账户内隐结构模型适用于广州大学城的大学生,但大学生的心理账户仍具异于一般成人的特点。大学生心理账户结构模型的构建对探究大学生经济决策行为具有重要意义。     

真的是“冤有头债有主”吗?基于群体冲突的替代性报复

群际替代性报复是指群体内成员受到外群体成员的伤害后,内群体的其他成员对外群体的其他成员进行报复的现象。这种基于群体水平上的替代性报复很大程度上已经超越了原本的侵犯者和受害者,而涉及到群体双方更大范围的其他人。替代性报复是一个复杂的心理过程,其产生和程度受到伤害感知、群体认同、外群体实体性、群体情绪以及内群观众效应的影响。内群体在实施替代性报复后也往往存在较为一致的"正面"认知评价和情感体验。未来还需要继续在学术层面上整合和完善替代性报复的心理机制,探讨不同文化观念下替代性报复的特点,最重要的是结合社会现实提出减少替代性报复的策略。     

Gift Cards and Mental Accounting: Green‐lighting Hedonic Spending

In three studies, we examine the mental accounting rules that govern how gift cards are used. We predicted that their identity as gift cards would shift consumption from utilitarian to hedonic goods even in contexts where both types of goods are available and the consumer's needs are unchanged. In Study 1a, participants were asked to imagine that they had both a gift card and a specified amount of cash and needed to purchase both a hedonic item and a utilitarian item. When asked which currency they would use to buy which item, respondents were significantly more likely to say they would use the gift card to buy the hedonic item. Study 1b replicated this result and found that it was tied to participants' beliefs how different types of money should be used. In Study 2, we found that participants who were required to spend a certain amount of their compensation in a laboratory store spent more on hedonic goods if their payment was in the form of a gift card. In Study 3, we analyzed transactions at a campus bookstore and found that shoppers tended to spend disproportionately on hedonic goods when using their gift cards than when making credit card purchases. Taken together, these studies indicate that people tend to assign the monetary value of a gift card to a hedonic mental account and spend it accordingly. Copyright © 2014 John Wiley & Sons, Ltd.     

Effects of mental accounting on purchase decision processes: A systematic review and research agenda

This paper aims to systematically analyze and synthesize the existing research published on mental accounting and purchase decision processes by conducting a systematic literature review. Specifically, the paper aims to answer the question: “What are the effects of mental accounting on purchase decision processes?” Therefore, it identified 110 papers which contribute to achieving the research objective and which were selected using the same data collection, data analysis, and quality standards. After reviewing the identified publications, the paper finds that the existing literature can be structured along four main themes impacting purchase decision-making processes: (1) source of funds, (2) intended use of funds, (3) pricing, and (4) payments. The paper shows that for each of the four themes there are multiple mental accounting effects with an impact on for example willingness to pay, the experienced pain of paying or the ultimate purchase decision. Further, the paper identifies potential directions for future research in mental accounting, including the influence of product categories on mental accounting, flexibility in budget setting and its impact on mental accounting behavior, long-term effects of mental budgeting on financial wealth, integration–segregation behavior in the context of pricing, the role of consumer characteristics on mental accounting behavior, and the impact of increased financial transparency through technology on mental accounting.     

心理账户的认知标签与情绪标签对消费决策行为的影响

Mental accounting is the set of cognitive operations used by individuals and households to organize, evaluate, and keep track of financial activities. Mental accounting proposes that people utilize a set of cognitive labels to evaluate their financial activities, each of which is associated with different preferences to consume (Levav & McGraw, 2009; Kahneman & Tversky 1984; Thaler 1985, 1990). Mental accounting researchers have shown that windfall gains are spent more readily and frivolously than ordinary income. Consumers prefer to spend their windfall gains on hedonic consumptions but spend their ordinary incomes on utilitarian consumptions. Levav and McGraw (2009) suggested that emotional accounting, including people’s feelings about money, also influences consumer choices. When people have negative feelings toward windfall, they opt to make utilitarian expenditures. However, the process of how cognitive (windfall or ordinary income) and affective (positive or negative emotion) tags interact in consumer behavior was not explored. This study proposes that both cognitive tag and affective tags in mental accounting affect consumer decision making. The objective of this study is to explore the interactive effect of cognitive and affective tags in mental accounting on consumer decision through four studies. In studies 1a and 1b, the effect of cognitive and affective tags in mental accounting on consumer decision making behavior was measured. Study 1a showed that the positive tag of windfall income is preferred for hedonic consumption, whereas the negative tag of windfall income is preferred for utilitarian consumption. Both positive and negative tags of ordinary income are preferred for utilitarian consumption. Study1b utilized a field study to examine actual consumption behavior. The results showed that when people received 15 Yuan RMB as ordinary income, they prefer to spend it on utilitarian consumption regardless of the positive or negative emotion they feel. However, they receive 15 Yuan RMB as windfall income, they prefer to use it for hedonic consumption in the positive emotion and for utilitarian consumption in the negative emotion. Studies 2a and 2b attempted to explore the reason of negative emotion can make windfall income turn from hedonic to utilitarian consumption. Study2a found that when people expect to feel guilty about spending windfall income on hedonic consumption, they would avoid hedonic consumption. Study2b found that when people felt guilty about windfall income, they tend to avoid hedonic consumption. Compared with the low guilt level group, the high guilt level group prefers to use windfall income for utilitarian consumption. These results suggest that cognitive and affective tags influence consumer behavior. The influence of cognitive tag on consumer decision presents the “cognition match effect”, whereas the influence of affective tag on consumer decision presents the “affect match effect”. Both tags also have an interaction effect on consumer decision. Guilt may be a mechanism that results in the negative tag of windfall being preferred for utilitarian consumption.     

The effects of short- and long-term life review interview on the psychological well-being of young adults

The present study investigates the effects of short- and long-term life review interviews on young adults' psychological well-being. Study 1 investigates mood using the Japanese UWIST adjective checklist (yielding two scores: Tense Arousal which represents low hedonic tone and Energetic Arousal which represents high hedonic tone). Results show that Energetic Arousal significantly increased after life review, although Tense Arousal did not change. Study 2 investigates self-esteem and mental health (measured by the General Health Questionnaire-6 factors: General Illness, Somatic Symptoms, Sleep Disturbance, Social Dysfunction, Anxiety and Dysphoria, Suicidal Depression). Both self-esteem and mental health scores increased after life review. With regard to factors of mental health, General Illness and Anxiety Dysphoria scores were much higher than those on Somatic Symptoms, Sleep Disturbance, Social Dysfunction, and Suicidal Depression. There was also a significant difference between before and after scores on General Illness, Somatic Symptoms, Sleep Disturbance, and Anxiety Dysphoria, but not in Social Dysfunction and Suicidal Depression. That is, short-term life review led to higher hedonic tone scores, and long-term life review led to better mental health scores in healthy young adults. These results suggest that both short- and long-term life review in an interview promote young adults' immediate psychological well-being. Further research is required for young adults who have psychological problems.     

“电子钱包”让人花钱更多？——手机支付的心理账户效应

为探究手机支付使用者消费增加的现象及其心理账户效应,使用计算机程序对114名被试进行了三项模拟购物实验。实验发现：（1）手机支付组被试的商品消费次数和金额都显著高于现金支付组被试,且这种差异体现在功能型商品的消费上。（2）手机支付时被试不会倾向于对大金额的消费进行控制,对大钱和小钱的花费不存在显著差异。（3）手机支付时收到红包的被试消费次数和金额显著高于账户常规收入的被试,且更多用于享乐型消费。总的来看,手机支付减弱了对大额金钱和意外收入的消费控制,非现金支付让消费者花钱更多。     

Culture, personality, and subjective well-being: integrating process models of life satisfaction

The authors examined the interplay of personality and cultural factors in the prediction of the affective (hedonic balance) and the cognitive (life satisfaction) components of subjective well-being (SWB). They predicted that the influence of personality on life satisfaction is mediated by hedonic balance and that the relation between hedonic balance and life satisfaction is moderated by culture. As a consequence, they predicted that the influence of personality on life satisfaction is also moderated by culture. Participants from 2 individualistic cultures (United States, Germany) and 3 collectivistic cultures (Japan, Mexico, Ghana) completed measures of Extraversion, Neuroticism, hedonic balance, and life satisfaction. As predicted, Extraversion and Neuroticism influenced hedonic balance to the same degree in all cultures, and hedonic balance was a stronger predictor of life satisfaction in individualistic than in collectivistic cultures. The influence of Extraversion and Neuroticism on life satisfaction was largely mediated by hedonic balance. The results suggest that the influence of personality on the emotional component of SWB is pancultural, whereas the influence of personality on the cognitive component of SWB is moderated by culture.