Document Type : Research Paper

Authors

• Masoud Taherinia ¹
• Fataneh Hematian ²

¹ Accounting Department, Lorestan University, Khoramabad, Iran

² Accounting Department, Khomein Branch, Islamic Azad University, Markazi Province, Iran

Abstract

Based on the theory of mental accounting, customers have different perceptions of spending. Based on this psychological principle in customer decision-making, retailers often change the number of discounts and prices. As a result, in this study, we tried to use a sample of 389 Domino Company customers to examine the effects of customers’ mental accounting due to the discount offering for cheese sales using SPSS software and the Chi-Squared test in this company. Accordingly, a test was arranged in this regard, and customer opinions were measured. Results show that to maximize the understanding of customers’ savings, they should use centralized discount frames, not all discount frames.

Keywords

• Mental Accounting
• Entire Discount
• Centralized Discount