نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 دانشیار، گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران.
2 کارشناسی ارشد، گروه مدیریت بازرگانی، باشگاه پژوهشگران جوان و نخبگان، واحد آبادان، دانشگاه آزاد اسلامی، آبادان، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Objective
Green consumption involves consumers' efforts to protect the environment and is a key factor in social responsibility and sustainable development. As consumer interest in green products grows, understanding their attitudes and intentions toward these products becomes increasingly important. These attitudes are significantly influenced by consumers' perceptions and beliefs. Promoting green product consumption requires a comprehensive understanding of how consumers perceive these products from multiple perspectives. Traditional theoretical models have struggled to thoroughly address the emotional aspects of consumer decision-making. The theory of double-entry mental accounting provides an effective framework for examining changes in consumers' emotions during the consumption process. According to this theory, people use a double-entry mental account (encompassing pleasure attenuation and pain buffering) when making purchasing decisions. Therefore, this study aims to investigate how consumers' perceived value affects their intention to purchase green products, with a focus on double-entry mental accounting and consumption sensitivity.
Methodology
This applied research is based upon a descriptive survey of the consumers of Fars and Khuzestan provinces using adaptations of questions from existing literature. The data was collected through questionnaires. The research questionnaire was split into two parts: A) demographic information, and B) questionnaire items. Data analysis was done using structural equation modeling, by using SPSS version 26 and Amos version 24 software. A total of 315 questionnaires were collected in this study, of which 308 were valid questionnaires.
Findings
This research consists of four constructs: perceived benefits, perceived sacrifice, double-entry mental accounting, and green consumption intention. Perceived benefits include functional value, social value, emotional value, and green value. Perceived sacrifice involves economic risk and time risk. Double-entry mental accounting contains the coefficient of pleasure attenuation and the coefficient of pain buffering. According to the research findings, perceived benefits, perceived sacrifice, and double-entry mental accounting have a significant effect on green consumption intention. The findings of this research show that functional value is the most important component of perceived benefits. Furthermore, among the components of perceived sacrifice, the value of economic risk is more important than time risk. The findings show that, compared to perceived sacrifices, perceived benefits have a greater impact on consumers' purchase decisions. Moreover, the components of double-entry mental accounting have a partial mediation effect on the relationship between perceived benefits and sacrifices with green consumption intention. In other words, based on double-entry mental accounting, the perceived benefits and sacrifices of consumers differ with varying consumption sensitivity. The findings show that promoting the pleasure attenuation of green consumption improves the consumption experience and consequently reduces pain buffering. These issues increase the intention to consume green products. Finally, consumption sensitivity has a moderating effect on the relationship between perceived benefits and green consumption intention, as well as on the relationship between the coefficient of pleasure attenuation and green consumption intention. This means that increasing pleasure attenuation and reducing pain buffering could lead to an improvement in consumers' perceived value and their green consumption intention.
Conclusion
Therefore, an increase in the perception of manufacturers and consumers concerning perceived benefits, perceived sacrifice, double-entry mental accounting, and consumption sensitivity would expand the possibility of green consumption culture. Manufacturers should also pay attention to increasing the enjoyment of green consumption and reducing the pain of payment associated with green consumption. For instance, using bundled sales, offering coupons, or giving small gifts to consumers can make the price of green products more affordable. In general, sales strategies are effective ways to reduce the pain of payment and increase the pleasure of green consumption.
کلیدواژهها [English]