Search results for "mental accounting"
showing 9 items of 19 documents
The impact of service bundles on the mechanism through which functional value and price value affect WOM intent
2017
Purpose The purpose of this paper is to contribute toward the current limited understanding of service bundles by investigating how purchasers of combined product-service bundles (bundle customers) differ from those purchasing a product and associated service separately (non-bundle customers). Design/methodology/approach The hypothesized effects were tested on a representative sample of mobile phone subscribers in Finland, through a multi-group moderated analysis using variance-based structural equation modeling. Findings While functional value had a stronger effect on attitude for bundle customers, price value is a stronger determinant of attitude for non-bundle customers. There was no di…
Integrating natural capital assessment and marine spatial planning: A case study in the Mediterranean sea
2017
Abstract Marine and coastal ecosystems are among the most productive environments in the world and their stocks of natural capital offer a bundle of vital ecosystem services. Anthropogenic pressure seriously threatens health and long-term sustainability of marine environments. For these reasons, integrated approaches capable of combining ecological and socio-economic aspects are needed to achieve nature conservation and sustainability targets. In this study, the value of natural capital of the Egadi Islands Marine Protected Area (EI-MPA) was assessed through a biophysical and trophodynamic environmental accounting model. The emergy value of both autotrophic and heterotrophic natural capital…
Mental Account Barriers and Transaction Purpose: A Romanian Point of View
2013
Abstract The present study encompasses the behavioral model of decision making. Using the models provided by scientific literature, the relationship between the basic structure of mental accounts, transaction utility and consumer decision, together with perceived comfortability. The procedure was carried out using undergraduate students of Lucian Blaga University of Sibiu, with similar proportions of sexes and with resembling ages. Results have shown that influence of mental accounting structuring and transaction utility on decision and perceived comfortability is insignificant, taken into account the differences between sexes. The presented results bring knowledge into the economic behavio…
Le groupe Kering ouvre la voie à la comptabilité environnementale
2015
National audience
The Concept of Value Beyond Economics: Social and Philosophical Roots for Corporate Social Responsibility
2017
This paper tries to underline the importance of the concept of value for CSR and then to map the concept of value beyond Economics. In doing this it takes in consideration the Italian literature in a specific time in order to make a first step for a broader research that takes in consideration also other literatures and time.
A Framework for Comparing Financial Sustainability in EU Countries: National Accounts, Governmental Accounting and the Challenge of Harmonization
2019
The information prepared in accordance with the national accounts and public finance statistics criteria plays a decisive role in evaluating and comparing the financial sustainability of governments in the European Union (EU). As national accounts are prepared on the basis of information generated by governmental reporting systems, the elaboration of the information requires adjustments due to the lack of comparability of accounting systems. The chapter contains an analysis of the main differences between the two systems and the adjustments required, as well as their importance for EU countries. It includes a study of the level of correlation between the size of the adjustments and the acco…
As inovações em contabilidade governamental na américa latina: o caso da Colômbia
2012
En este trabajo se aborda la reforma de la contabilidad gubernamental en Colombia -iniciada en 1991 y que se extiende hasta la actualidad- buscando contribuir a la comprensión de la génesis y del desarrollo del Sistema Contable Público Colombiano. Un elemento novedoso reside en documentar parte del proceso de adaptación de las International Public Sector Accounting Standards, IPSAS, a un contexto específico. Así, la pregunta central del documento es: ¿Puede considerarse el proceso desarrollado en la contabilidad gubernamental en Colombia como una innovación? Desde un enfoque descriptivo y analítico, soportado en documentos públicos y en fuentes secundarias, los autores caracterizan lo acont…
Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
2003
In the last years, international governmental accounting standards have been developed, with an especial relevance in the case of IFAC pronouncements. On the other hand, important experiences for reforming public sector accounting are in progress in different countries and entities, as in the case of the OECD, NATO and European Commission. Simultaneously, a new conceptual framework has been set up, in a parallel way to business accounting. During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. However, the new international developments require a deep reform of our system, in order to adapt its principles and s…
Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective
2000
During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting.