The Experimental Research On Mental Accounting And Irrational Purchasing Decision

People often classify and operate the account according their money’s source, the projects money spent for and the ways of wealth stored when they make capital decisions in daily life, which led to a series of irrational behavior. Sometimes people will be influenced by the original price of goods when shoping, sometimes people’s mental feeling will vary greatly even spend the same amount money, in above phenomenon mental accounting have impact more or less. Therefore, research mental accounting and its effect mechanism is very important for us, such related theory can help us to find some reasons of consumers’ irrational behavior, which is helpful for enterprises to make marketing and compensation management policies, even for governments to formulate tax ans public policies.In order to realize the effect mechanism of mental accounting to consumers’irrational purchasing decisions, this article research this problem based on theories of income accounts and related capital control methods, discount ways and compounding rules, collect and analyze data according situation experiments and questionnaire survey.According to experimental research and survey face to face, some conclusions are concluded. The first, capital control ways of different income accounts varies greatly, the more fixed and routine a income account is, the more cautious its capital control way is. The second, it would be much better for high price goods to highlight discount money amount, for low price commodities to highlight discount percentage. The third, people tend to combine all losses together and percept one time when facing repeatedly losses, percept separately when facing repeatedly gains, percept separately when facing bigger loss and smaller gain.