揭秘经济管理中的行为异象：心理账户理论的应用启示

doi:10.3724/SP.J.1042.2019.00406

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。

关键词: 心理账户, 消费决策, 金融管理决策, 行为异象, 助推

Abstract:

In 2017, Richard H. Thaler was awarded the Nobel Prize in Economics. A key contribution towards this was his work on progressing his theory of mental accounting. Of late this theory has been used to explain some behavioral anomalies contrary to the “rational economic man” hypothesis in two major areas including consumer decision-making and financial and management decision-making. This article takes the applied research in the two fields as the external logic, and the three major process of mental accounting as the internal logic, mainly exploring ten behavioral phenomenon anomalous, including the “label effect”, “budget effect”, “price illusions”, “decoupling effect” and “utility bias” in consumer decision-making; “fly-paper effect”, the “puzzle of remuneration perception”, “puzzle of taxes and investments”, the “puzzle of accounting information disclosure” and “disposition effect” in financial and management decision making. We hope to demonstrate the latest developments in mental accounting theory. Additionally, we also discuss two possible applications for the future. Firstly, further research might also be interested in the possible internal processes and mechanisms of mental accounting and its impact on human decision-making through eye-motion tracking technology and the technology of cognitive neuroscience. Secondly, future research may be concerned with the applications of mental accounting towards nudge theory; particularly in the context of government and organizational management.

Key words: mental accounting, consumer decision-making, financial and management decision-making, behavioral anomalies, nudge

中图分类号:

B849: F08

刘培, 冯一丹, 李爱梅, 刘伟, 谢健飞. (2019). 揭秘经济管理中的行为异象：心理账户理论的应用启示. 心理科学进展 , 27(3), 406-417.

LIU Pei, FENG Yidan, LI Aimei, LIU Wei, XIE Jianfei. (2019). Disclosing behavioral anomalies in economic management: Implications for mental accounting theory. Advances in Psychological Science, 27(3), 406-417.

图/表 1

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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

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