), 刘伟, 谢健飞 暨南大学管理学院 广州 510632
收稿日期:2018-04-23出版日期:2019-03-15发布日期:2019-01-22通讯作者:李爱梅E-mail:tliaim@jnu.edu.cn基金资助:国家自然科学基金项目(71271101);国家自然科学基金项目(71571087);广东省自然科学基金重大项目(2017A050000184)Disclosing behavioral anomalies in economic management: Implications for mental accounting theory
LIU Pei, FENG Yidan, LI Aimei(), LIU Wei, XIE Jianfei Management School, Jinan University, Guangzhou 510632, China
Received:2018-04-23Online:2019-03-15Published:2019-01-22Contact:LI Aimei E-mail:tliaim@jnu.edu.cn摘要/Abstract
摘要： 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。
图/表 1
表1心理账户的运作过程与经济管理中行为异象的关系
| 心理账户的过程 | 消费决策 | 金融管理决策 |
|---|---|---|
| 1. 心理账户的设立 | 标签效应 预算效应 | 粘蝇纸效应 薪酬感知之谜 |
| 2. 心理账户的运算 | 价格幻觉 解耦效应 | 税收-投资之谜 会计信息披露之谜 |
| 3. 心理账户的关闭 | 效用偏差 | 处置效应 |
表1心理账户的运作过程与经济管理中行为异象的关系
| 心理账户的过程 | 消费决策 | 金融管理决策 |
|---|---|---|
| 1. 心理账户的设立 | 标签效应 预算效应 | 粘蝇纸效应 薪酬感知之谜 |
| 2. 心理账户的运算 | 价格幻觉 解耦效应 | 税收-投资之谜 会计信息披露之谜 |
| 3. 心理账户的关闭 | 效用偏差 | 处置效应 |
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