Contabilidade mental: uma revisão sistemática

Ione Cruz, Graça Azevedo, Anabela Silva, Angelica Chiau

Resumo


O presente estudo foi motivado pela necessidade de caracterizar a pesquisa científica do constructo "Contabilidade Mental" no período de 1900 a 2015. Contabilidade Mental é um ramo da Ciência que visa orientar indivíduos a tomarem decisões financeiras como empresas bem sucedidas. O tema é normalmente abordado tendo por base a teoria da perspectiva. O principal objetivo do trabalho consiste em descrever e analisar o progresso da investigação contabilística na área da Contabilidade Mental no período mencionado, tendo por base uma abordagem de análise de conteúdo. Os resultados obtidos confirmam a necessidade de investigação contabilística no âmbito da Contabilidade Mental, apesar de, nos últimos anos, se ter verificado um avanço progressivo. Contudo, apesar de ser considerada uma área promitente, ainda está pouco explorada na literatura. Verificamos também que o comportamento do consumidor e suas decisões de compra, são temáticas prioritárias, sendo trabalhado o principal conceito da contabilidade mental nesta área, ou seja, a “Aversão à perda”. Como sugestão para trabalhos futuros, propomos a investigação de outras questões relacionadas com o constructo "Contabilidade Mental", com o objetivo de expandir as abordagens sobre o assunto.

Palavras-chave


contabilidade mental; revisão sistemática; teoria da perspectiva; comportamento financeiro; decisões de compra

Texto Completo:

PDF

Referências


Barberis, N., & Huang, M. (2001). Mental Accounting, Loss Aversion, and Individual Stock Returns. The Journal of Finance, 56(4), 1247–1292. http://doi.org/10.1111/0022-1082.00367

Bernheim, B. D., Skinner, J., & Weinberg, S. (2001). What accounts for the variation in retirement wealth among U.S. households? American Economic Review, 91(4), 832–857. http://doi.org/10.1257/aer.91.4.832

Bonner, S. E., Clor-Proell, S. M., & Koonce, L. (2014). Mental Accounting and Disaggregation Based on the Sign and Relative Magnitude of Income Statement Items. The Accounting Review, 89(6), 2087–2114. http://doi.org/10.2308/accr-50838

Chatterjee, S., Heath, T. B., Milberg, S. J., & France, K. R. (2000). The differential processing of price in gains and losses: the effects of frame and need for cognition. Journal of Behavioral Decision Making, 13(1), 61–75. http://doi.org/10.1002/(SICI)1099-0771(200001/03)13:1<61::AID-BDM343>3.0.CO;2-J

Cheema, A., & Soman, D. (2006). Malleable Mental Accounting: The Effect of Flexibility on the Justification of Attractive Spending and Consumption Decisions. Journal of Consumer Psychology. http://doi.org/10.1207/s15327663jcp1601_6

Chen, H. (Allan), & Rao, A. R. (2002). Close Encounters of Two Kinds: False Alarms and Dashed Hopes. Marketing Science, 21(January 2015), 178–196. http://doi.org/10.1287/mksc.21.2.178.148

D’Souza, M. F., & Lima, G. A. S. F. de. (2014). Taxonomia do Dark Triad : revelações da rede científica no meio organizacional. XIV Congresso USP Controladoria E Contabilidade - Novas Perspectivas Na Pesquisa Contábil, 2–16.

Dai, H., Milkman, K., & Riis, J. (2015). Put your imperfections behind you: why and how meaningful temporal landmarks motivate aspirational behavior. Psychological Science, 26(1927–1936), 12. http://doi.org/10,1177/ 0956797615605818

Falsetta, D., Rupert, T. J., & Wright, A. M. (2013). The effect of the timing and direction of capital gain tax changes on investment in risky assets. Accounting Review, 88(2), 499–520. http://doi.org/10.2308/accr-50319

Ferreira, A. B. de H. (2010). Dicionário Aurélio da Língua Portuguesa. Rio de Janeiro: Nova Fronteira.

Ferris, S. P., Noronha, G., & Unlu, E. (2010). The more, the merrier: An international analysis of the frequency of dividend payment. Journal of Business Finance & Accounting, 37(1–2), 148–170. http://doi.org/10.1111/j.1468-5957.2009.02174.x

Galvão, T. F., & Pereira, M. G. (2014). Revisões sistemáticas da literatura: passos para sua elaboração. Epidemiologia E Serviços de Saúde, 23(1), 183–184. http://doi.org/10.5123/S1679-49742014000100018

Grifoni, A., & Messy, F.-A. (2012). Current Status of National Strategies for Financial Education, (16). http://doi.org/10.1787/5k9bcwct7xmn-en

Haigh, M. S., & List, J. A. (2005). Do professional traders exhibit myopic loss aversion? An experimental analysis. The Journal of Finance, LX(1), 523–535. http://doi.org/10.1111/j.1540-6261.2005.00737.x

Helion, C., & Gilovich, T. (2014). Gift cards and mental accounting: Green-lighting hedonic spending. Journal of Behavioral Decision Making, 393(January), 386–393. http://doi.org/10.1002/bdm.1813

Iudícibus, S. De, Martins, E., & Carvalho, L. N. (2005). Contabilidade : Aspectos Relevantes. Revista de Contabilidade E Finanças, 38, 7–19. http://doi.org/10.1590/S1519-70772005000200002

Jackson, S. B. (2008). The effect of firms’ depreciation method choice on managers’ capital investment decisions. Accounting Review, 83(2), 351–376. http://doi.org/10.2308/accr.2008.83.2.351

Jackson, S. B., Keune, T. M., & Salzsieder, L. (2013). Debt, equity, and capital investment. Journal of Accounting and Economics, 56(2–3), 291–310. http://doi.org/10.1016/j.jacceco.2013.09.001

Jackson, S. B., Rodgers, T. C., & Tuttle, B. (2010). The effect of depreciation method choice on asset selling prices. Accounting, Organizations and Society, 35(8), 757–774. http://doi.org/10.1016/j.aos.2010.09.004

Jackson, S. B., Shoemaker, P. A., Barrick, J. A., & Burton, F. G. (2005). Taxpayers’ Prepayment Positions and Tax Return Preparation Fees. Contemporary Accounting Research, 22(2), 409–447. http://doi.org/10.1506/UU3E-P3YF-PX9F-T9TF

Kahneman, D., & Smith, V. L. (2002). Daniel Kahneman - Biográphical.

Kahneman, D., & Tversky, A. (1979). Prospect Theory: An Analysis of Decision under Risk Author(s): Daniel Kahneman and Amos Tversky Source: Econometrica, 47(2), 263–292.

Kamleitner, B., & Kirchler, E. (2006). Personal loan users’ mental integration of payment and consumption. Marketing Letters, 17(4), 281–294. http://doi.org/10.1007/s11002-006-8521-9

Kaufmann, C., & Weber, M. (2013). Sometimes less is more – The influence of information aggregation on investment decisions. Journal of Economic Behavior & Organization, 95(11), 20–33. http://doi.org/10.1016/j.jebo.2013.08.005

Langer, T., & Weber, M. (2001). Prospect Theory, Mental Accounting, and Differences in Aggregated and Segregated Evaluation of Lottery Portfolios. Management Science. http://doi.org/10.1287/mnsc.47.5.716.10483

Liao, S., & Chu, H. (2013). Influence of consumer online resale awareness on purchase decisions: a mental accounting perspective. European Journal of Marketing, 47(10), 1576–1597. http://doi.org/10.1108/EJM-12-2010-0665

Lipe, M. G. (1993). Analyzing the Variance Investigation Decision: The Effects of Outcomes, Mental Accounting, and Framing. The Accounting Review, 68(4), 748–764. http://doi.org/10.2307/248502

Lo, B. A. W., & Ph, D. (2005). The Adaptive Markets Hypothesis, 7(2), 21–44.

Okada, E. M. (2001). Replacement Decisions. Journal of Consumer Research, 27(4), 433–446.

Prelec, D., & Loewenstein, G. (1998). The Red and the Black: Mental Accounting of Savings and Debt. Marketing Science, 17(1), 4–28. http://doi.org/10.1287/mksc.17.1.4

Prelec, D., & Simester, D. (2001). Always leave home without it: A further investigation of the credit-card effect on willingness to pay. Marketing Letters, 12(1), 5–12. http://doi.org/10.1023/a:1008196717017

Ribeiro, V. M. P. (2015). A contabilidade no Convento de Nossa Senhora dos Remédios em Braga nos séculos XVIII e XIX. Universidade do Minho.

Sampaio, R. F., & Mancini M C. (2007). Estudos de revisão sistemática: um guia para síntese criteriosa da evidência científica. Revista Brasileira de Fisioterapia, 11(1), 83–89. http://doi.org/10.1590/S1413-35552007000100013

Schulz, F., Schlereth, C., Ma, N., & Skiera, B. (2015). Advance Payment Systems : Paying Too Much Today and Being Satisfied Tomorrow. International Journal of Research in Marketing, 1(3), 0–61. http://doi.org/10.1016/j.ijresmar.2015.03.003

Shafir, E., & Thaler, R. H. (2006). Invest now, drink later, spend never: On the mental accounting of delayed consumption. Journal of Economic Psychology, 27(5), 694–712. http://doi.org/10.1016/j.joep.2006.05.008

Singer, A. E. . S. M. S. . (1986). Role of transactions in mental accounting. Psychological Reports, 59. Retrieved from http://apps.isiknowledge.com/full_record.do?product=UA&search_mode=GeneralSearch&qid=4&SID=X2L6Th7okbqdBXLUTpJ&page=1&doc=1

Smith, A. K., Bolton, R. N., & Janet, W. (1999). A model of customer satisfaction with service encounters involving failure and recovery . Journal of Marketing Research , 36(3), 356–372.

Soman, D. (2001). The mental accounting of sunk time costs: why time is not like money. Journal of Behavioral Decision Making, 14(3), 169–185. http://doi.org/10.1002/bdm.370

Stourm, V., Bradlow, E. T., & Fader, P. S. (2015). Stockpiling Points in Linear Loyalty Programs. Journal of Marketing Research (JMR), 52(2), 253–267. http://doi.org/10.1509/jmr.12.0354

Thaler, R. H. (1980). Toward a positive theory of consumer choice. Journal of Economic Behavior & Organization.

Thaler, R. H. (1999). Mental Accounting Matters, 206(September 1998), 183–206.

Tversky, A., & Thaler, R. H. (1990). Preference Reversals. Journal of Economic Perspectives, 4(2), 201–211. http://doi.org/10.1257/jep.4.2.201

Zurawicki, L. (2015). Pleasures of the palate from the consumer marketing perspective. Food Research International, 76, Part 2, 200–206. http://doi.org/http://dx.doi.org/10.1016/j.foodres.2015.05.003




DOI: http://dx.doi.org/10.1234/ei.v0i15.5110



ISSN: 1646-4850 | © 1981-2010 ISCA-UA