• Title/Summary/Keyword: 심리적 회계

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The Effect of Unexpected Price Changes on Consumers′ Purchasing Behaviors (예상치 못한 가격변화가 소비자의 지출행동에 미치는 영향)

  • 하환호;현정석
    • Journal of Distribution Research
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    • v.8 no.2
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    • pp.41-65
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    • 2003
  • The objectives of this study are to investigate how the difference of consumer behavior between the expected and unexpected price discounts(increases), and mental accounting process affect spending account. Key findings of the study are as follows. First, it is shown that consumer would regard a windfall gain caused by the expected price discount and unexpected one as a different thing(gain}, Second, this study shows that if consumers are presented the price discount on the former purchased item in the case consumers purchase two kinds of items together, they would prefer spending more money on the later item to spending more money on the discounted item. Third, it is shown that consumers are willing to do a planned purchase when they find a store's price raise before arriving at a store(expected increasing) rather than after arriving at a store(unexpected increasing). The theoretical as well as practical implications were also discussed.

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Price Evaluations on Tourist of Jeju Tourism Package Product: Focused on Prospect Theory (제주특별자치도 관광패키지상품 가격 평가: 전망이론을 적용하여)

  • Park, Suk-Jin;Kim, Tae-Heon
    • The Journal of the Korea Contents Association
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    • v.13 no.6
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    • pp.469-480
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    • 2013
  • This study suggests 12 products regarding the pending question of tourism package price mechanism which is linked directly and indirectly to Jeju Tourism, and shows the following conclusions through inspection in mental accounting principles and framing effect based on prospect theory. First, when presenting the price list of the tourism package, it is needed to present in price bundling. Second, it is proven that it is desirable that information about discount prices open the individual discount information of the basic package and option package to public. Third, it is discovered that experienced tourists in purchasing tourism products are more sensitive to price information (price discount) than inexperienced tourists, so that framing effect conform to Knowledge-assembly theory. The current questions of this study are that 'no discount' information should be presented in bundling, that the method of framing is important in presenting discount product information. It is required not only to grasp the viewpoint of modern people in purchasing tourism products, but also to present ready-to-serve products which can save time, effort, cost to give stability in mental accounting principles.

A Study on Theory of Planned Behavior of Accounting Information Classes in the Digital Convergence Era (디지털 융복합 시대에 회계정보수업의 TPB에 관한 연구)

  • Lee, Shin-Nam
    • Journal of Digital Convergence
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    • v.13 no.9
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    • pp.169-175
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    • 2015
  • The significant changes of convergence study in the 21st century is the shift from theoretical-based instruction to computer-based instruction. This study investigated the student's cognitive engagement in TPB(Theory of Planned Behavior) of accounting information classes in the Digital Convergence Era. Hypothesis test was conducted from 99 accounting information learners from four year course university in the Gyeonggi-do. A questionnaire was given and analyzed. The results showed. First, the TPB variables han a positive effect on intrinsic curiosity of students. Second, the subjective norm of TPB variables could develop student's enjoyment. Subject norm could have a positive effect on enjoyment. The results of this study may contribute to propose desirable ways of improving the psychological states in the relationship between TPB and cognitive engagement. In the future, variables of cognitive engagement will be compliment to analyze.

An Influence of Accounting Information Education Characteristics on the Psychological Capital and Flow in Digital Convergence Society (디지털 컨버전스 사회에서 AI교육 특성변수가 심리적 자본과 플로워에 미치는 영향)

  • Lee, Shin-Nam
    • Journal of Digital Convergence
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    • v.14 no.4
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    • pp.139-147
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    • 2016
  • The purpose of this study is to identify the relationships between AI education characteristics and psychological capital, psychological capital and flow, AI characteristics and flow through meditating effect of psychological capital in the digital convergence society. There are three AI characteristics: correctness, usefulness, easy of use. This empirical study was examined by 282 questionnaires to the three universities that teach accounting information system. It was performed by three-step method of the hierarchical regression analysis for the multiple regression analysis and parameter using the SPSS 22.0. The results and implications by analysis are as follows. First, AI characteristics and psychological capital have statistically significant positive influence. From AI attribute, correctness was established as the most important element. Second, psychological capital positively(+) influences flow. It allowed for the developed in flow. Third, psychological capital was shown as the major meditative variable between AI characteristics and flow. Through these, this paper suggests to reinforce self-efficacy, hope, resilience, optimism.

A Study on the Effect of Turnover Intention by Psychological Commitments in Mandatory Environments : Focused on the Accounting Information Systems' Users (비자발적 환경하에서 사용자의 심리적 몰입이 이직의도에 미치는 영향에 관한 연구 : 회계정보시스템 사용자를 중심으로)

  • Chang, Won-Kyung;Kim, Tae-Kyun
    • Journal of Information Technology Applications and Management
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    • v.14 no.1
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    • pp.179-202
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    • 2007
  • This paper presents and tests a conceptual model of Technology Acceptance Model (TAM) that explains perceived usefulness, perceived ease of use, organizational commitment and turnover intention in terms of psychological commitments in mandatory environments. The model focuses on the psychological commitments (Kelman's internalization, Identification, compliance) as the primary predictors of perceived usefulness, perceived ease of use and organizational commitment. We discuss our current understanding of technology acceptance as well as the notion of mandated use. The results are as fellows that organizational commitment is negatively related to turnover intention : perceived usefulness is positively related to organizational commitment : psychological commitments are positively related to organizational commitment, perceived usefulness and perceived ease of use : perceived ease of use is positively related to perceived usefulness in mandatory environments. Through this research, psychological commitments are the strong determinants of technology acceptance in mandatory environments. These findings advance theory and contribution to the foundation for future research aimed at Improving our understanding of user adoption behavior in mandatory environments.

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A Study on the effect of turnover intention by psychological commitment in Mandatory Environments - Focused on the Accounting Information Systems' Users - (비자발적 환경하에서 사용자의 심리적 몰입이 이직의도에 미치는 영향에 관한 연구 - 회계정보시스템 사용자를 중심으로 -)

  • Chang, Won-Kyun;Kim, Tae-Kyun
    • Proceedings of the Korea Society of Information Technology Applications Conference
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    • 2006.06a
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    • pp.602-627
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    • 2006
  • This paper presents and tests a conceptual model of Technology Acceptance Model(TAM) that explains perceived usefulness, perceived ease of use, organizational commitment and turnover intention in terms of psychological commitment in mandatory environments. The model focuses on psychological commitment(Kelman's internalization, identification, compliance) as the primal of predictor of perceived usefulness, perceived ease of use and organizational commitment we discuss our current understanding of technology acceptance, as well as the notion of mandated use. The results and implications of the research are as follows. First, organizational commitment negatively influence turnover intention in mandatory environment. Second, perceived usefulness positively influence organizational commitment in mandatory environments. Third, psychological commitment positively influence organizational commitment, perceived usefulness and perceived ease of use in mandatory environments. Fourth, perceived ease of use positively influence perceived usefulness in mandatory environments. Through this research, psychological commitment is a strong determinant of technology acceptance in mandatory environments. These findings advance theory and contribution to the foundation for future research aimed at improving our understanding of user adoption behavior in mandatory environments.

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The Effect of the Satisfaction after Consumption and Consumer Self-Confidence for Hedonic Products on Transaction Coupling (소비 후 만족도와 소비자 자신감이 거래 커플링에 미치는 영향 - 쾌락적 제품을 중심으로 -)

  • Kang, Seong-Min;Kang, Hyun-Mo
    • CRM연구
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    • v.4 no.2
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    • pp.1-17
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    • 2011
  • In the study of transaction coupling and consumer behavior it is argued that the satisfaction after consumption and consumer self-confidence would affect the degree of transaction coupling. Based on Kivetz(1999), this study expand transaction coupling which is a mental accounting process. Satisfaction after consumption and consumer self-confidence have been frequently cited as a key construct for predicting various consumer-related behaviors. The purpose of this research is to examine the effect of satisfaction after consumption and consumer self-confidence for hedonic products on transaction coupling. In order to explain the impact of consumer self-confidence clearly, the authors used a five-factor(i.e., information acquisition, consideration-set formation, personal and social outcomes, persuasion knowledge and marketplace interfaces). Using the scenario about baseball game, the authors manipulated the consumer satisfaction after consumption (satisfaction vs. dissatisfaction) between-subjects design. And consumer self-confidence was measured based on Bearden et al.(2001). The results of experimental study showed that the main effects of satisfaction after consumption is significant. The larger consumer satisfaction after consumption reflected a higher degree of transaction coupling. The 2-way interaction between satisfaction after consumption and consumer self-confidence is also significant. Specifically, the transaction coupling differentiation from satisfaction after consumption tends to be larger at high consumer-self confidence than at low one.

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The Effects of Ethical Leadership on In-Role Behavior and Psychological Capital: The Moderating Role of Management Decoupling and Personal Decoupling (팀장의 윤리적 리더십이 팀원들의 역할 내 행동과 긍정심리자본에 미치는 영향에 관한 연구: 괴리현상의 조절효과를 중심으로)

  • Kim, Moonjoo
    • The Journal of the Korea Contents Association
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    • v.17 no.4
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    • pp.48-62
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    • 2017
  • The present empirical research examines the effect of team leader's ethical leadership on team members' in-role behavior and psychological capital. This study also predicts that management decoupling and personal decoupling will moderate the effect of ethical leadership negatively. A growing body on leadership research highlights the role of team leader's moral manager in team settings. Ethical leadership also becomes a salient issue in the situation of unethical decision making and misuse of management power which have done by unethical leaders all around the world. In order to identify the effect of ethical leadership, I collected data of 922 team members from bank, semiconductor manufacturer, and university hospital. Our findings show that ethical leaderships have a positive effect on team members' in-role behavior and psychological capital. In addition, I also found the significant moderation effect of management decoupling which team members perceive their top management team's inauthenticity. Contrary to the prediction, however, the result doesn't support the moderation effect of personal decoupling. I discussed implications of confirming and disconfirming findings in details.

The Effects of Internal Market Orientation on Service Providers' adaptive service behavior : Serial Multiple Mediation Effects of Person-Environment Fit and Work Engagement (내부시장 지향성이 서비스 제공자의 적응적 서비스 행동에 미치는 영향: 개인-환경 적합성과 직무열의의 연속다중매개효과)

  • Lee, Myoung-Soung;Kim, Gi-Dae
    • Journal of Service Research and Studies
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    • v.13 no.4
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    • pp.24-46
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    • 2023
  • This study sought to examine how internal market orientation of service organizations affects the service providers' adaptive service behavior and to determine what psychological processes go through for this purpose. To achieve this purpose, based on previous research, a research model was set up to predict that internal market orientation of service organizations will increase service providers' adaptive service behavior by continuously mediating the psychological processes of person-environment fit and work engagement. To test the hypothesis, a survey was conducted and data were collected from nutritionists at consignment catering companies located in Busan and Gyeongnam. As a result of testing the hypotheses proposed in this study's research model, internal market orientation increased person-job fit and person-organization fit, which are key elements of person-environment fit. And, it was confirmed that person-job fit and person-organization fit have a positive effect on work engagement. Additionally, work engagement improved service providers' adaptive service behavior. Lastly, this study confirmed that the influence of internal market orientation on adaptive service behavior is continuously mediated by person-environment fit and job enthusiasm.

Mediating effect of job embeddedness between positive psychological capital and organizational citizenship behavior (긍정심리자본과 조직시민행동간 직무배태성의 매개효과)

  • Han, Jin-Hwan
    • Journal of Digital Convergence
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    • v.19 no.9
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    • pp.105-114
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    • 2021
  • The paper investigates a mediating effect of job embeddedness in the influence of positive psychological capital on organizational citizenship behavior(OCB) for members of medical institutions. The members include medical doctors, nurses, medical technicians, health administrative staffs, and other medical service staffs of hospitals in Daejeon City, Chungcheongnam-do, Chungcheongbuk-do, and Sejong City. Using 453 questionnaires for hypothesis tests, the main results are as follows. Firstly, positive psychological capital exerts a significantly positive effect on OCB. Secondly, the fit and links of job embeddedness turn out to have a significant and positive effect on OCB, whereas the sacrifice does not have statistically significant effect on it. Thirdly, while the fit and links of job embeddedness appear to have mediating effects between positive psychological capital and OCB, the sacrifice of it does not exert a mediating effect. The findings thus suggest that we need a new approach to the role of job embeddedness in the positive impacts of positive psychological capital on OCB through the fit and links of job embeddedness. Furthermore, organizations need to focus on key elements in the application of job embeddedness.