LAUSR

In order to effectively promoting green consumption, this paper constructs a theoretical model from the perspective of double-entry mental accounting to study the impact of perceived value and consumption sensitivity on green consumption intention. Conducting a large-scale empirical study, we analyzed the influence of perceived value on green consumption intention, tested the mediating effect of double-entry mental accounting, and explored the moderating effect of consumption sensitivity on perceived value and green consumption intention. The results indicate that perceived benefits are significantly positively correlated with green consumption intention, and perceived sacrifices are significantly negatively correlated with green consumption intention. In addition, perceived benefits have a greater impact on green consumption intention than perceived sacrifices. Double-entry mental accounting plays a significant mediating role on the path from perceived value to green consumption intention. Compared with the mediating effect of the coefficient of pleasure attenuation and the coefficient of pain buffering, the mediating effect of coefficient of pleasure attenuation is stronger and the mediating path is more important. This study concludes that individuals with lower consumption sensitivity are more willing to buy green products. When consumption sensitivity is lower, the negative correlation between perceived sacrifices and green consumption intention is stronger. Finally, corresponding policies are proposed based on the results of this study.