This paper explores the decision-making mechanism of the consuming behavior hidden behind the sudden popularity of the Oriental Selection Company in terms of the mental accounting theory.Firstly,according to the“Non-...This paper explores the decision-making mechanism of the consuming behavior hidden behind the sudden popularity of the Oriental Selection Company in terms of the mental accounting theory.Firstly,according to the“Non-alternative”characteristics of mental accounting,this paper expounds how the strategy of the bilingual live-streaming of Oriental Selection promoters stimulates consumers’desire to buy the advertised products and services whilst using the utility theory of mental accounting to analyze how Oriental Selection promoters improve consumers’acquisition utility and total utility.Secondly,we sum up the successful experiences of Oriental Selection:The live-streaming industry should apply the theory of mental accounting in effectively overcoming the shortcomings of the live-streamed marketing by stimulating consumers’desire and influencing their decision-making behavior through the streaming of content that triggers them to make purchases.This is achievable by abandoning the traditional ways of loudly urging consumers to buy goods.Finally,this paper puts forward some suggestions on how to use the mental accounting theory in promoting sustainable consumption and points out the prospects for Oriental Selection.展开更多
The process of accounting informatization in our country has developed for nearly 40 years. It is not difficult to find that information technology and accounting are carrying out reform and development along the road...The process of accounting informatization in our country has developed for nearly 40 years. It is not difficult to find that information technology and accounting are carrying out reform and development along the road of integration of innovation in all aspects. In this process, innovation research on related accounting theory and accounting practice has been promoted. Accounting informatization is gradually developing towards the process of informatization and intelligence. This paper will conduct in-depth research according to the actual trend of accounting theory.展开更多
In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based rese...In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.展开更多
The industrial internet holds immense potential for optimizing idle manufacturing services and driving a new wave of industrial transformation.To ensure its sustainable development requires a deep understanding of the...The industrial internet holds immense potential for optimizing idle manufacturing services and driving a new wave of industrial transformation.To ensure its sustainable development requires a deep understanding of the collaborative dynamics among stakeholders and the factors shaping their strategic decisions.While previous research has examined stakeholder behavior within the industrial internet ecosystem,few studies have addressed the critical roles of government subsidies and perception biases—both of which are key in practice.This paper aims to bridge this gap and offer insights for the effective development of the industrial internet.To achieve this,we propose a tripartite evolutionary game model involving manufacturing service suppliers,requesters,and the industrial internet platform,grounded in Prospect Theory and Mental Accounting.We analyze the stability of equilibrium points and explore the effects of various factors,including the benefits of manufacturing service sharing,transaction fees,unmatching compensations,government subsidies,and reference points for benefits and costs,through simulation experiments.Our findings reveal that increasing the benefits of manufacturing service sharing and unmatching compensations,adjusting government subsidies,and reducing transaction fees can encourage greater participation from suppliers and requesters while motivating platforms to offer high-quality services.Furthermore,refining reference points by increasing the cost reference point and decreasing the valence reference point can help guide the system toward an optimal equilibrium.These insights provide practical recommendations for stakeholders,enabling them to design more effective strategies to foster the growth of the industrial internet ecosystem.展开更多
文摘This paper explores the decision-making mechanism of the consuming behavior hidden behind the sudden popularity of the Oriental Selection Company in terms of the mental accounting theory.Firstly,according to the“Non-alternative”characteristics of mental accounting,this paper expounds how the strategy of the bilingual live-streaming of Oriental Selection promoters stimulates consumers’desire to buy the advertised products and services whilst using the utility theory of mental accounting to analyze how Oriental Selection promoters improve consumers’acquisition utility and total utility.Secondly,we sum up the successful experiences of Oriental Selection:The live-streaming industry should apply the theory of mental accounting in effectively overcoming the shortcomings of the live-streamed marketing by stimulating consumers’desire and influencing their decision-making behavior through the streaming of content that triggers them to make purchases.This is achievable by abandoning the traditional ways of loudly urging consumers to buy goods.Finally,this paper puts forward some suggestions on how to use the mental accounting theory in promoting sustainable consumption and points out the prospects for Oriental Selection.
文摘The process of accounting informatization in our country has developed for nearly 40 years. It is not difficult to find that information technology and accounting are carrying out reform and development along the road of integration of innovation in all aspects. In this process, innovation research on related accounting theory and accounting practice has been promoted. Accounting informatization is gradually developing towards the process of informatization and intelligence. This paper will conduct in-depth research according to the actual trend of accounting theory.
文摘In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.
基金supported by the National Natural Science Foundation of China under Grant Nos.72201116 and 72402007Soft Science Special Project of Gansu Basic Research Plan under Grant No.23JRZA376Talent Fund Project of Beijing Jiaotong University under Grant No.B24XKRCW00030.
文摘The industrial internet holds immense potential for optimizing idle manufacturing services and driving a new wave of industrial transformation.To ensure its sustainable development requires a deep understanding of the collaborative dynamics among stakeholders and the factors shaping their strategic decisions.While previous research has examined stakeholder behavior within the industrial internet ecosystem,few studies have addressed the critical roles of government subsidies and perception biases—both of which are key in practice.This paper aims to bridge this gap and offer insights for the effective development of the industrial internet.To achieve this,we propose a tripartite evolutionary game model involving manufacturing service suppliers,requesters,and the industrial internet platform,grounded in Prospect Theory and Mental Accounting.We analyze the stability of equilibrium points and explore the effects of various factors,including the benefits of manufacturing service sharing,transaction fees,unmatching compensations,government subsidies,and reference points for benefits and costs,through simulation experiments.Our findings reveal that increasing the benefits of manufacturing service sharing and unmatching compensations,adjusting government subsidies,and reducing transaction fees can encourage greater participation from suppliers and requesters while motivating platforms to offer high-quality services.Furthermore,refining reference points by increasing the cost reference point and decreasing the valence reference point can help guide the system toward an optimal equilibrium.These insights provide practical recommendations for stakeholders,enabling them to design more effective strategies to foster the growth of the industrial internet ecosystem.
