Value-Driven Internet Shopping: The Mental Accounting Theory Perspective (case study: Diji Kala)

Subject Areas : Management Accounting

Zahra Dianati Deilami ¹ (Associate Professor of accounting, Faculty of financial sciences, Kharazmi University, Tehran, Iran)
Elham Balooti ² (MSc student of accounting, , Kharazmi University, Tehran, Iran)
Ronak Darvand ³ (MSc student of accounting, , Kharazmi University, Tehran, Iran,)

Received: 2017-12-16 Accepted : 2018-05-10 Published : 2018-12-22

Keywords: mental accounting, Internet Shopping, Value,

Abstract :

Cyberspace has changed the role of consumers in the world of commerce. Easy access to information, the possibility of quick comparison of products and many of the possibilities offered by the Internet to consumers has greatly enhanced the power of consumers. In the present article, with a review of mental accounting theory and online shopping, these two concepts are discussed with each other in competitive environments. The purpose of this study is to evaluate online value based decision making from the point of view of mental accounting theory. This study seeks to answer two questions: (1) which factors affect the value of the customer's expectations about buying from the Internet store (Online)? (2)How do the intended value and other factors affect buy from the DJ's Web store Product online? Also, the types of performance measures, including monetary (commodity price) and non-political (risk), comfort and pleasure (different classifications and different encounters) .The research method is a correlation type based on structural equation model. The data of this research were collected by using a distributed questionnaire among 70 sampled individuals in an unofficial way by available sampling method, collected from one day's customers and analyzed using SMARTPLS software.The results of this research show that perceived price and risk have a negative impact on the value parameters and the intention to buy Internet shoppers. But the convenience of shopping has a positive impact on perceived value as well as on the intention to buy Internet shoppers. Perceived value also has a positive impact on the intention to buy Internet shoppers. Shopping pleasure has no effect on the perceived value of online buyers but has a positive relationship with the intention to purchaseOn the other hand, the convenience of buying Internet shoppers through the mediating value of perceived value has an effect on the intention to buy. However, the perceived price and perceived risk of a purchase are negatively influenced by the mediating value of the perceived value. But the effect of shopping pleasure through the mediating variable of perceived value on purchasing intention is not statistically significant.

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