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نتیجه جستجو - Mental accounting

تعداد مقالات یافته شده: 16
ردیف عنوان نوع
1 Sustainability at stake during COVID-19: Exploring the role of accounting in addressing environmental crises
پایداری در معرض خطر در Covid-19: بررسی نقش حسابداری در رسیدگی به بحران های زیست محیطی-2021
In this paper, we reflect and provide insights on the environmental implications of postCOVID-19 economic recoveries. More specifically, we highlight the connection(s) between the environment and the COVID-19 crisis, in particular the intertwined links between Mother Nature and the virus. We then raise some concerns about the ‘illusionary’ positive and negative effects of the crisis on the environment before evoking some past lessons about crisis management and recovery. We contend that the current accounting and accountability mechanisms employed in economic stimulus programs, as well as traditional environmental accounting approaches, are inadequate and limiting to achieve long-term sustainability change. The paper concludes by offering accounting practitioners and researchers some possibilities to take a step forward and develop new understandings of social and environmental value consistent with ecological principles and sustainable development—and hope that these reflections will contribute to a broader debate on the role of accounting for sustainable development in the Anthropocene
keywords: بحران زیست محیطی | کووید -19 | حسابداری اجتماعی و زیست محیطی | مسئوليت | Environmental crisis | COVID-19 | Social and environmental accounting | Accountability
مقاله انگلیسی
2 Mental accounting and consumption of self-produced food
حسابداری ذهنی و مصرف غذای خود تولیدی-2021
This is an exploratory study on mental accounting and food budgeting of agricultural households, in which we assumed that agricultural households may have a mental account for consumption of their self-produced food. Accordingly, they may reserve a certain quantity of self-produced food as a set budget for own consumption, implying that they may keep on consuming their own produce until they have consumed the quantity set for the mental budget. By making the mental accounting assumption, we hypothesized that the consumption of self-produced food is independent of market price. Also, we hypothesized that the consumption of self-produced food is increasing in the quantity of production if production is lower than the set budget, and independent of the quantity of production if production exceeds the set budget. By applying a double-log demand model and using survey data from six poor rural counties in China, we tested these hypotheses for five food items, which are rice, flour, potatoes, pork, and eggs. We found that the hypothesis of no significant effect of price holds for flour, potatoes, and pork if production is lower than the set budget, and for rice, pork, and eggs if production is higher than the set budget. Production has a significant positive effect on consumption of selfproduced food but with a much greater influence when production is lower than the set budget for all five food items. These findings partly support our assumption of mental accounting of self-produced food. Limitations, policy implications, and possible future studies are discussed.
Keywords: mental accounting | food consumption | self-produced food | agricultural household
مقاله انگلیسی
3 Methodological and empirical challenges of SEEA EEA in developing contexts: Towards ecosystem service accounts in the Kyrgyz Republic
چالش های روش شناختی و تجربی SEEA EEA در زمینه های توسعه: به سمت حساب های خدمات اکوسیستم در جمهوری قرقیزستان-2021
The System of Environmental-Economic Accounting Experimental Ecosystem Accounting (SEEA EEA) represents a crucial approach to incorporate the assessment of the sustainable use of natural resources and ecosystems into decision- and policy-making. However, its application is constrained by challenges distinct across specific implementation contexts, including those present in developing nations. In this paper, we focus on a pilot SEEA EEA application in a local-scale case study in Kyzyl Unkur, Jalal-Abad region, the Kyrgyz Republic, characterized by a unique natural walnut forest. We summarize key methodological and empirical challenges identified through collaboration with local experts and stakeholders during the compilation of Supply and Use tables for selected ecosystem services (ES) relevant at local, national and global levels. Specifically, we focus on the methodological challenges related to a) defining and assigning benefits for own consumption; b) delineating the chain of ES flows (e.g., fodder for farm animals); c) uncovering the relevance of carbon sequestration in developing nation contexts which are often minor greenhouse gas (GHG) emitters and demand for the service lies mostly beyond their boundaries. Among empirical challenges, we highlight the issues of data collection and availability. The aim of this communication is to provide lessons learnt from building SEEA EEA accounts in a developing, data-scarce context, potentially transferable to other similar applications.
keywords: حسابداری خدمات اکوسیستم | سیستم زیست محیطی و اقتصادی | حسابداری | کشور در حال توسعه | حسابداری زیست محیطی | Ecosystem service accounting | SYSTEM of Environmental and Economic | Accounting | Developing country | Environmental accounting
مقاله انگلیسی
4 Disproportionate redemption discounting: Mental accounting of discounted credit
تنزیل بازخرید نامتناسب: حسابداری ذهنی اعتبارِ تخفیف خورده-2021
Redeeming purchases using discounted credit (i.e., store credit bought at a lower price than its face value) is widespread, but its mental accounting implications remain unclear. This work finds that consumers making multiple redemptions on separate occasions with the same discounted credit do not perceive all redemptions as equally discounted. Redemptions made earlier in that discounted credit’s spending life cycle (upstream re- demptions) are perceived as less discounted than redemptions made later (downstream redemptions). This “disproportionate redemption discounting” effect occurs because users feel more certain that they can deplete their credit when they make downstream redemptions and feel like they have the freedom to mentally assign the discounted credit savings unevenly among multiple redemptions. Relatedly, individuals have higher willingness to pay when making downstream redemptions than upstream redemptions. Disproportionate redemption dis- counting and its’ behavioral consequences are unique to discounted credit and do not generalize to all store credit.
keywords: اعتبار تخفیف یافته | حسابداری ذهنی | ادراکات هزینه | تبلیغات قیمت | Discounted credit | Mental accounting | Cost perceptions | Price promotions
مقاله انگلیسی
5 Examining framing effect in travel package purchase: An application of double-entry mental accounting theory
بررسی اثر فریم در خرید بسته های مسافرتی: استفاده از تئوری حسابداری روحی دو ورودی-2021
Based on the double-entry mental accounting theory, we explore the effect of option framing on travelers purchase decisions regarding customized travel packages through three experiments. The results confirm that subtractive framing leads to higher purchase intentions and willingness to pay than additive framing. However, in the distant future, additive framing leads to higher purchase intention. Pleasure attenuation mediates the option framing effect on travel package purchase decisions, especially for travelers who make travel plans for the near future and those with higher price sensitivity. Pain buffering only plays a mediator role in student samples. The findings provide implications for travel agencies to adopt subtractive framing for customized travel packages and improve the hedonic experiences embedded in packages.
keywords: فریم گزینه | تئوری حسابداری روحی دو ورودی | فاصله زمانی | حساسیت قیمت | بسته سفر سفارشی | Option framing | Double-entry mental accounting theory | Temporal distance | Price sensitivity | Customized travel package
مقاله انگلیسی
6 Blockchain and sustainable supply chain management in developing countries
بلاکچین و مدیریت پایدار زنجیره تامین در کشورهای در حال توسعه-2021
Theoretical, empirical and anecdotal evidence suggests that there are more violations of sustainability principles in supply chains in developing countries than in developed countries. Recent research has demonstrated that blockchain can play an important role in promoting supply chain sustainability. In this paper we argue that blockchain’s characteristics are especially important for enforcing sustainability standards in developing coun- tries. We analyze multiple case studies of blockchain projects implemented in supply chains in developing countries to assess product quality, environmental accounting and social impact measurement. We have developed seven propositions, which describe how blockchain can help address a number of challenges various stakeholders face in promoting sustainable supply chains in developing countries. The challenges that the propositions deal with include those associated with an unfavorable institutional environment, high costs, technological limitations, unequal power distribution among supply chain partners and porosity and opacity of value delivery networks.
Keywords: Blockchain | Developing countries | Ethical dilemmas | Institutions | Smart contract | Supply chain | Sustainability | Traceability
مقاله انگلیسی
7 Mental accounts with horizon and asymmetry preferences
حسابهای ذهنی با ترجیحات افق و نامتقارن-2021
This paper extends mental accounting theory with an investment horizon and asymmetric trade-off between extreme gains and losses. This horizon-asymmetry mental accounting (HAMA) framework widens the spectrum of investors’ optimal portfolio choices considerably. Risk aversion, implied from the mean-variance portfolio theory, and the bond-to-stock ratio decline with the investment horizon. HAMA investors with a large gain–loss asymmetry trade-off are more concerned about skewness and kurtosis rather than variance. To apply the model to United States stock data, we develop a parsimonious semi-parametric version of HAMA that relies on the moments of return distributions. The analysis of optimal portfolios shows that investors who care significantly about upside potential hold asymmetric, leptokurtic, and less diversified allocations.
keywords: حساب های ذهنی | انتخاب نمونه کارها | افق | پتانسیل صعودی | خطر گریزی | Mental accounts | Portfolio choice | Horizon | Upside potential | Risk aversion
مقاله انگلیسی
8 Sunk cost effects hinge on the neural recalibration of reference points in mental accounting
اثرات هزینه های غرق شده بر روی لولایت عصبی از نقاط مرجع در حسابداری ذهنی-2021
The context of reinforcement history drastically influences human value-based choices. Mental accounting theory concerns how prior outcomes are perceived, combined and assigned into specific “mental” accounts to influence subsequent decisions but remains agnostic about the underlying computational and neural mecha- nisms. In a two-stage sequential decision-making task, we found previously incurred costs and bonuses biased subjects’ choices in the opposite directions with similar magnitudes. Such effects were consistent with a computational model where the reference point was recalibrated by prior gains and losses encoded in the ventral striatum activities. Moreover, individual’s susceptibility to prior outcomes was captured by the response of the dorsolateral prefrontal cortex and its functional connectivity with the medial orbitofrontal cortex, whose activity tracked the value of the chosen option. Our findings provide both behavioral and neural evidence of how sunk costs, benefits, and prospects are integrated within the mental accounting framework to influence choice behavior.
keywords: حسابداری ذهنی | هزینه غرق شده | باد کردن | قشر پیشانی Dorsolateral | ارزش انتخاب شده | Medial Orbitofrontal Cortex | Mental accounting | Sunk cost | Windfall | Dorsolateral prefrontal cortex | Chosen value | Medial orbitofrontal cortex
مقاله انگلیسی
9 Hybrid governance and performances of environmental accounting
دولت هیبریدی و اجرای حسابداری محیط زیست-2021
Multiple centers of authority in hybrid forms create conditions of radical openness where questions of value and fitness are in flux. Environmental accounting is suggested as a condition for steadying hybrid forms and opening up possibilities for institutional innovations. This paper advances a critical social science analysis of environ- mental accounting to help specify how, when, and in what ways strengthening accounting capacity advances hybrid governance. Social studies of accounting argue that accounting systems are contingent on institutions: rules and social conventions, not only data or science. Our practice-centered analysis of two cases of building environmental accounting tools to advance high profile institutional innovations in US agri-environmental governance finds that the systems of rules that structure and legitimize accounting protocols are not pre- given. The same radical openness that presents opportunities for hybridity also reinforces uncertainties in building accounting standards. We identify two major frictions: a) Conventions for determining technical consensus and b) Rules for determining levels of transaction costs. We conclude by identifying a need to think about hybrid forms critically. Although hybrid forms are an expression of creativity and collaboration, they are also performances of a certain contemporary political covenant that delegitimizes state-centered governance. The challenge ahead is to understand when and where hybrid arrangements add to socio-ecological regulation and where they undermine the possibility of more functional approaches through a performance of seriousness.
keywords: حکومتداری محیط زیست | کشاورزی | حسابداری | معیارهای | تغییرات اقلیمی | مسئوليت | Environmental governance | Agriculture | Accounting | Metrics | Climate change | Accountability
مقاله انگلیسی
10 Global assessment of marine phytoplankton primary production: Integrating machine learning and environmental accounting models
ارزیابی جهانی از تولید اولیه فیتوپلانکتون دریایی: یکپارچه سازی یادگیری ماشین و مدل های حسابداری محیطی-2021
The emergy accounting method has been widely applied to terrestrial and marine ecosystems although there is a lack of emergy studies focusing on phytoplankton primary production. Phytoplankton production is a pivotal process since it is intimately coupled with oceanic food webs, energy fluxes, carbon cycle, and Earth’s climate. In this study, we proposed a new methodology to perform a biophysical assessment of the global phytoplankton primary production combining Machine Learning (ML) techniques and an emergy-based accounting model. Firstly, we produced global phytoplankton production estimates using an Artificial Neural Network (ANN) model. Secondly, we assessed the main energy inputs supporting the global phytoplankton production. Finally, we converted these inputs into emergy units and analysed the results from an ecological perspective. Among the energy flows, tides showed the highest maximum emergy contribution to global phytoplankton production highlighting the importance of thise flow in the complex dynamics of marine ecosystems. In addition, an emergy/ production ratio was calculated showing different global patterns in terms of emergy convergence into the primary production process. We believe that the proposed emergy-based assessment of phytoplankton produc- tion could be extremely valuable to improve our understanding of this key biological process at global scale adopting a systems perspective. This model can also provide a useful benchmark for future assessments of marine ecosystem services at global scale.
keywords: تولید اولیه فیتوپلانکتون | اکولوژی سیستم ها | شبکه های عصبی مصنوعی | یادگیری ماشین | حسابداری امری | Phytoplankton primary production | Systems ecology | Artificial neural networks | Machine learning | Emergy accounting
مقاله انگلیسی
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