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重新审视心理会计的经典范式:复制注册报告的Thaler (1999) 中审查的问题
1Department of Psychology, The University of Hong Kong, Hong Kong.
Royal Society open science
|September 22, 2025
概括
这项研究复制了17个经典的心理会计问题,发现了11个问题的支持. 它还测试了四个新的预测,支持两个,提供了对行为经济学和决策的见解.
科学领域:
- 行为经济学是一种行为经济学.
- 认知心理学 认知心理学
- 决策科学 决策科学 决策科学
背景情况:
- 心理会计,财务的内部分类,可以导致低于最佳的财务决策.
- 理查德·泰勒在1999年的评论中强调了17个典型的问题,说明了这些决策偏见.
研究的目的:
- 为了复制泰勒 (1999) 的17个经典的心理会计问题.
- 为了测试Thaler (1999年) 的四个以前未经测试的预测.
主要方法:
- 使用注册报告方法与美国在线样本 (N ≈500个问题,总计1007).
- 参与者通过CloudResearch从亚马逊机械土耳其人中招募.
- 复制涉及向参与者展示经典和新的心理会计场景.
主要成果:
- 复制成功地支持了17个经典问题中的11个,对3个有混合支持,对3个没有支持.
- 在四个未经测试的预测中,有两个得到了实证支持,其中一个得到了混合支持,另一个没有得到支持.
结论:
- 这些发现在很大程度上复制了经典的心理会计现象,表明它们的持续相关性.
- 该研究为泰勒的一些未经测试的预测提供了初步证据,促进了对决策偏见的理解.
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