{"id":3945,"date":"2024-12-12T12:37:21","date_gmt":"2024-12-12T12:37:21","guid":{"rendered":"https:\/\/aap.umb.sk\/?page_id=3945"},"modified":"2025-09-08T11:58:27","modified_gmt":"2025-09-08T11:58:27","slug":"marek-trancak-peter-kristofik-jana-stasova","status":"publish","type":"page","link":"https:\/\/aap.umb.sk\/?page_id=3945","title":{"rendered":"Marek Tan\u010d\u00e1k, Peter Kri\u0161tof\u00edk"},"content":{"rendered":"\n

APPLICATION OF MENTAL ACCOUNTING TO SELECTED ASPECTS OF CONSUMER BEHAVIOR<\/strong><\/p>\n\n\n\n

Aplik\u00e1cia ment\u00e1lneho \u00fa\u010dtovn\u00edctva na vybran\u00e9 aspekty spotrebite\u013esk\u00e9ho spr\u00e1vania<\/strong><\/p>\n\n\n\n

Published: 12.12.2024<\/em>     <\/p>\n\n\n\n

https:\/\/doi.org\/10.24040\/aap.2024.21.2.77-90<\/a><\/p>\n\n\n\n

Abstract<\/strong>: This study explores mental accounting by integrating behavioral economics and accounting principles to understand consumer decision-making. It introduces a novel framework based on double-entry accounting principles, drawing from accounting standards, to visualize mental accounting processes and mitigate heuristic-driven biases. Theoretical insights synthesize classical and modern literature, highlighting heuristics as both enablers and sources of cognitive bias. Empirical analysis demonstrates how these biases influence decision-making and validates the framework\u2019s utility in identifying and mitigating irrationalities. By adopting an accounting perspective, consumers can rationalize financial decisions more effectively. The findings advance behavioral economics, offering practical tools to enhance decision-making under uncertainty and suggesting paths for future research.<\/pre>\n\n\n\n
Keywords:<\/strong> mental accounting, consumer behavior, accounting standards<\/em><\/p>\n\n\n\n
Full text article:<\/strong><\/p>\n\n\n\n
<\/object>Tancak-Kristofik-p<\/a>Download<\/a><\/div>\n\n\n\n
How to cite: <\/strong><\/p>\n\n\n\n
TAN\u010c\u00c1K, M. and KRI\u0160TOF\u00cdK, P.  Application of mental accounting to selected aspects of consumer behavior.<\/em> Acta aerarii publici. Online. vol. 21 (2024), no. 2, pp. 77 \u2013 90. Available from: https:\/\/doi.org\/10.24040\/aap.2024.21.2.77-90<\/a>.  [accessed YYYY-MM-DD].<\/p>\n","protected":false},"excerpt":{"rendered":"
APPLICATION OF MENTAL ACCOUNTING TO SELECTED ASPECTS OF CONSUMER BEHAVIOR Aplik\u00e1cia ment\u00e1lneho \u00fa\u010dtovn\u00edctva na vybran\u00e9 aspekty spotrebite\u013esk\u00e9ho spr\u00e1vania Published: 12.12.2024      https:\/\/doi.org\/10.24040\/aap.2024.21.2.77-90 Abstract: This study explores mental accounting by integrating behavioral economics and accounting principles to understand consumer decision-making. It introduces a novel framework based on double-entry accounting principles, drawing from accounting standards, to visualize mental … <\/p>\n
Continue reading “Marek Tan\u010d\u00e1k, Peter Kri\u0161tof\u00edk”<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/3945"}],"collection":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3945"}],"version-history":[{"count":15,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/3945\/revisions"}],"predecessor-version":[{"id":4285,"href":"https:\/\/aap.umb.sk\/index.php?rest_route=\/wp\/v2\/pages\/3945\/revisions\/4285"}],"wp:attachment":[{"href":"https:\/\/aap.umb.sk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}