نقش حسابداری ذهنی در کنترل رفتار مصرف افراطی خانوار

هدف: مصرف افراطی از جمله مشکلات جدی خانوارهای امروزی است. مصرف افراطی به‌معنای فزونی خرج نسبت به داشته‌ها، انتظارات و یا مبالغ ازپیش‌تعیین‌شده است. کنترل رفتارهای مصرف افراطی ازطریق اصلاح سبک زندگی می‌تواند به خانوارها کمک شایانی کند؛ بنابراین، پژوهش حاضر تلاش دارد تا نقش حسابداری ذهنی در کنترل رفتار مصرف افراطی خانوار را بررسی کند. روش: جامعۀ آماری پژوهش حاضر، سرپرستان خانوارهای استان کردستان است. پژوهش حاضر شامل سه متغیر وابستۀ مصرف افراطی درآمد، مصرف افراطی مورد انتظار و مصرف افراطی اعتباری است. متغیرهای مستقل نیز شامل سه گروه حساب‌های ذهنی مالی (ثروت)، پیش‌بینی مخارج و اهداف پس‌انداز است. داده‌های موردنیاز از طریق پرسشنامه جمع‌آوری شدند. برای آزمون فرضیه‌های پژوهش از رگرسیون لجستیک چندجمله‌ای استفاده شده است. یافته‌ها: طبق نتایج پژوهش حاضر حساب‌های ذهنی مالی همچون حساب‌های جاری، حساب‌های پس‌انداز، سرمایه‌گذاری به‌همراه متغیرهایی مانند سن، اندازۀ خانوار و وضعیت مسکن بر رفتار مصرف افراطی درآمد تاثیرگذار هستند. همچنین، یافته‌های پژوهش نشان می‌دهد مخارج پیش‌بینی‌شده همچون هزینه‌های اصلی زندگی، هزینه‌های استثنایی، هزینه‌های بهداشتی، هزینه‌های تعمیر اثاثیۀ منزل، هزینه‌های پشتیبانی خانوار، هزینه‌های توانمندسازی به‌همراه متغیرهایی همچون جنسیت، اندازۀ خانوار و وضعیت مسکن بر رفتار مصرف افراطی موردانتظار تاثیرگذارند. در نهایت، طبق یافته‌های پژوهش، اهداف پس‌انداز همچون نیازهای دوران بازنشستگی، نیازهای عاطفی و اجتماعی، نیازهای تفریحی و تجملاتی، نیازهای خودشکوفایی به‌همراه متغیرهایی همچون وضعیت مسکن و وضعیت خودرو بر خریدهای افراطی (از طریق مشوّق‌ها/کارت‌های اعتباری) تاثیرگذارند.

the role of mental accounting in controlling the household overspending behavior

overspending is the act of spending more money than you have or more than was planned or agreed upon. controlling overspending behaviors through lifestyle modification can help households. therefore, the purpose of this study is to investigate the role of mental accounting in controlling the behavior of household overspending. the population of this study is the heads of households in kurdistan province. this study includes three dependent variables: income overspending, expected overspending, and credit overspending. independent variables also include three groups: financial mental accounts, expenditure forecasting, and saving goals. required data were collected through a questionnaire. to test the hypotheses, a multinomial logistic regression has been used. according to the research results, financial mental accounts such as current accounts, savings accounts, and investments along with variables such as age, household size, and housing status affect the behavior of income overspending. research findings also show expenditure forecasting such as basic expenses, special expenses, healthcare, housing and durables, support for the family, and empowerment expenses, along with variables such as gender, household size, and housing status affect the expected overspending behavior. finally, savings goals such as retirement/securities, love/family, esteem/luxuries, and self-actualization along with variables such as housing status and car status affect credit overspending.introduction:: overspending is one of the serious problems of today’s households. understanding and controlling overspending behaviors can play an important role in the financial management and lifestyle modification of households. overspending is the act of spending more money than one has or more than was planned or agreed upon. as such, the more people’s knowledge and attention increase regarding the prediction of overspending behavior, the more rational their planning and financial decisions will be. mental accounting is one of the effective factors that can help control overspending behavior. this means that mental accounting can help people in establishing a balance between the income and expenses, rationalizing expectations, paying debts on time, and strengthening the spirit of saving and investing. the purpose of the present study is to investigate the role of mental accounting in controlling the behavior of household overspending. methodology::this study is applied in terms of purpose and descriptive-survey in terms of the data collection method. the population of the study is the heads of households in kurdistan province, and the sample size is 315 people. this study includes three dependent variables: income overspending, expected overspending, and credit overspending. the independent variables are financial mental accounts, expenditure forecasting, and saving goals. the required data were collected through a questionnaire. to test the hypotheses, a multinomial logistic regression was used.  findings::in this study, in addition to the main factors, the effects of six demographic variables (gender, age, education, household size, personal housing, and personal vehicle) on people’s overspending behaviors have been studied. the main factors related to the first dependent variable (income overspending behavior) are liquid assets, savings, investment, retirement, and insurance. the main factors related to the second dependent variable (expected overspending behavior) are six items, which are: basic expenses, special expenses, healthcare, housing and durables, supports for family, and business. the main factors related to the third dependent variable (credit overspending behavior) include six items, which are: basic needs, emergency/safety, retirement/security, love/family, esteem/luxuries, and self-actualization. according to the research results, financial mental accounts such as current accounts, savings accounts, and investment along with variables such as age, household size, and housing status affect the behavior of income overspending. research findings also show expenditure forecasting such as basic expenses, special expenses, healthcare, housing and durables, supports for family, and empowerment expenses, along with variables such as gender, household size, and housing status affect the expected overspending behavior. finally, savings goals such as retirement/securities, love/family, esteem/luxuries, and self-actualization along with variables such as housing status and car status affect credit overspending. the results also show that the effect of each of the main and demographic factors on each of the dependent variables differs from each other. conclusion::most households do not have a correct understanding of overspending behaviors. therefore, distinguishing between issues such as income overspending behavior, expected overspending behavior, and credit overspending behavior, while presenting a clear picture of overspending behaviors, can help households in controlling such behaviors. generally, the inability to manage household finances shows itself in the form of overspending, running up credit debt, and worrying about their future. these cases can have destructive effects on the future of households. mental accounts as a self-control instrument can help households resist overspending behaviors. finally, although financial planning and discipline are difficult to attain, careful planning can help households to set appropriate mental accounts. this work can help households avoid overspending behaviors and to set them on the path to financial well-being.