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All Journal Journal of Multiperspectives on Accounting Literature
Edward, Oswald Timothy
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Economics, Econometrics & Finance Social Sciences

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Mental accounting: Global research trends and Indonesia's research position Muthohhari, Abdullah Hanif; Kurniawanti, Ika Atma; Utama, Anak Agung Gde Satia; Edward, Oswald Timothy
Journal of Multiperspectives on Accounting Literature Vol. 4 No. 1 (2026): Journal of Multiperspectives on Accounting Literature
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jameela.v4i1.44520

Abstract

Purpose: As mental accounting (MA) influences critical economics and finance phenomenon, understanding research trends and Indonesia's research position can contribute to the development of accounting policies aligned with the local context. This study offers a bibliometric analysis of pertinent papers in mental behavioral accounting. Methodology/approach: By analyzing 271 articles from the Scopus database published from 2015 to 2024, this study uses bibliometric analysis to identify global research trends and Indonesia’s position in MA. Findings: The analysis indicates that the prior research in MA over decade will focus on prospect theory, consumer behavior, investment decision-making, behavioral biases, and financial literacy. Our data indicates that mental accounting researchers globally must reapply mental accounting principles across diverse domains. Practical implications: This study recommends that researchers expand their analyses by integrating MA with the Indonesian economic framework and concentrate to the advancement of MA research globally. Originality/value: This study also provides additional analysis regarding the progress of MA research in Indonesia by finding its research position.
Co-Authors Ika Atma Kurniawanti Muthohhari, Abdullah Hanif Satia Utama, Anak Agung Gde