بررسی نقش سیستم حسابداری ذهنی در اتخاذ تصمیمات مالی خانوارها

نوع مقاله : مقاله پژوهشی

نویسندگان

1 نویسنده مسؤل: استادیار، گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران

2 دانشجوی کارشناسی ارشد، گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران

چکیده

اتخاذ تصمیمات مالی صحیح و مناسب از جمله دغدغه‌های جدی خانوارها می‌باشد. سیستم حسابداری ذهنی می‌تواند نقش بسزائی در این فرایند ایفا نماید. براین اساس، پژوهش حاضر تلاش نموده است تا نقش سیستم حسابداری ذهنی در اتخاذ تصمیمات مالی خانوارها را مورد مطالعه و بررسی قرار دهد. جامعه آماری این پژوهش خانوارهای استان کردستان بوده که از میان آنها 390 خانوار به عنوان نمونه انتخاب شدند. علاوه بر پرسشنامه، از وینیت‌ها (سناریوهای فرضی) نیز برای جمع‌آوری داده‌های مورد نیاز بهره گرفته شده است. تحلیل داده‌ها با استفاده از روش مدل‌سازی معادلات ساختاری با حداقل مربعات جزئی انجام شده است. براساس یافته‌های پژوهش حاضر تاثیرگذاری متغیرهای مکنون در تبیین/شکل‌گیری سازه اصلی پژوهش (حسابداری ذهنی) به ترتیب اهمیت عبارتند از: بودجه‌ریزی ذهنی، درآمد آتی، درآمد جاری و دارایی جاری. طراحی وینیت‌ها براساس چهار اصل تفکیک سودها، یکپارچه‌سازی زیان‌ها، یکپارچه‌سازی سودهای حاصله در یک روز، و تفکیک زیان‌های کوچک از سودهای بزرگ صورت گرفته است. این اصول نقش مهمی در ارزیابی سودها و زیانهای پیش‌روی افراد دارند. همچنین اثرات 8 متغیر جمعیت‌شناختی بر روی هر وینیت بطور جداگانه مورد مطالعه و بررسی قرار گرفته است.

کلیدواژه‌ها


عنوان مقاله [English]

Title : Investigating the Role of Mental Accounting System in Making Household Financial Decisions

نویسندگان [English]

  • Mohammad Nazaripour 1
  • Khalil Noori Amjad 2
1 Corresponding Author, Assistant Professor, Department of Accounting, Faculty of Humanities and Social Sciences, Kurdistan University, Sanandaj. Iran
2 MA Student, Department of Accounting Department, Faculty of Humanities and Social Sciences, University University, Sanandaj. Iran
چکیده [English]

Making proper financial decisions is one of the serious concerns of households, and the mental accounting system can play a significant role in this process. Accordingly, the present study has attempted to study the role of the mental accounting system in making household financial decisions. The statistical population of this study was the households of Kurdistan province, of which 390 households were selected as examples. In addition to the questionnaire, the vinites (hypothetical scenarios) has also been used to collect the required data. Data analysis is performed using the modeling method of structural equation with minimum squares. According to the findings of the present study, the impact of the current variables in explaining\/forming the main research structure (mental accounting) is the importance of the importance: mental budgeting, future income, current income and current asset. The design of the vinites is based on the four principles of profit separation, integration of losses, integration of profits in one day, and the separation of small losses from large profits. These principles play an important role in evaluating the profits and losses of individuals. The effects of eight demographic variables on each vinite have also been studied separately.

کلیدواژه‌ها [English]

  • Household Financial Decisions
  • Mental Accounting System
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