This paper presents two empirical researches: (1) Preferences for Prepayment in consumer decision-making behavior and its explained model, including researches of preferences for prepayment and "double-entry" mental accounting (2) Prospective accounting and coupling theory in "Double-entry" mental accounting. Based on five situational experiments participated by 770 individuals, four conclusions are summarized:1. In some type of consumption, prepayment is preferred in Chinese consumer decision-making behavior.2. "Double-entry" mental accounting model can explain consumer preference in prepayment.3. Under the influence of prospective account, the imputed cost of consumption change with the change of pay time.4. The extent of imputed cost of consumption's value depreciation is related to presentation mode, the form of decoupling makes consumer feel more depreciation and the form of coupling makes consumer feel less depreciation. |