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How Cognitive Style Influences the Mental Accounting System: Role of Analytic versus Holistic Thinking

机译：认知方式如何影响心理核算系统：分析思维与整体思维的作用

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摘要

This research examines how people's mental accounting is influenced by their thinking style (analytic vs. holistic). Mental accounting literature shows that people mentally allocate their resources into certain accounts and track expenses against them. The current research, however, finds that while analytic thinkers show such "mental labeling effect," the holistic thinkers' mental accounting system is flexible. Specifically, analytic thinkers limit their expenses of rebate money to similar category purchases, whereas holistic thinkers show preference for both similar and dissimilar category items (studies 1 and 2). Study 3 shows the mental accounting divergence across analytic- and holistic-thinking groups by examining how they use mental accounting rules in spending gift cards (vs. cash). Study 4 exhibits the underlying psychological process in showing that this effect is attributed to differences in categorization flexibility between the analytic-and holistic-thinking groups. In addition, the above effects are moderated by product type. The divergence in mental accounting between analytic and holistic thinkers is mostly evident in utilitarian (vs. hedonic) consumption instances. Study 5 provides further insights into the moderation effect. The implications of these findings include divergence in cross-category effects of price promotions, and the effect of cross-market discounts between analytic and holistic thinkers.
机译：这项研究探讨了人们的心理核算如何受到他们的思维方式（分析与整体）的影响。精神会计文献表明，人们在精神上将其资源分配到某些帐户中，并据此跟踪支出。然而，当前的研究发现，尽管分析思想家显示出这种“心理标签效应”，但整体思想家的心理核算体系却是灵活的。具体来说，分析型思想家将他们的返款额度限制为购买相似类别的商品，而整体思想家则显示出对相似和相异类别商品的偏好（研究1和2）。研究3通过检查他们如何在使用礼品卡（相对于现金）中使用心理会计规则来显示分析型和整体思维组之间的心理会计差异。研究4显示了潜在的心理过程，表明这种影响归因于分析思维和整体思维群体之间的分类灵活性差异。另外，上述效果根据产品类型而有所缓和。分析性和整体性思想家在心理核算上的差异在功利主义（相对于享乐主义）消费实例中最为明显。研究5提供了有关调节作用的进一步见解。这些发现的含义包括价格促销的跨类别影响的差异，以及分析和整体思想家之间的跨市场折扣的影响。

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