Based On The Research On Mental Accounts Pay Value Perception Of

Salary perceived value is the process which employees perceive the value of thepay level. This paper uses the mental accounting as an entry point to lauch anempirical research. First of all, we revise the questionnaire analysis to explore theintrinsical structure when employees perceive the value of the pay level. Then usestheoretical analysis, survey and experimental studies to explore the employee’s salaryperceived value law. In the last, this paper uses Q-sorting technology to explore thepsychological staff cognitive mechanism of compensation.The results show that mental accounting affect the salary perception of staff.There is a mental accounting related to staff salaries, and which structure includingdaily security income account, bonus account and psychological income account. Thevalue function based on mental accounting can assess the value perception of staff.Use maximum expectation can improve the explanatory power of value function. Thecognitive mechanisms from employees’ salary value perception is a evaluation way toexplain employees’ cognitive form psychological income account. psychologicalfeelings and psychological perception are the two dimension of the salary valuecognitive model, which formed the psychological income account of a2×2structure.