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Published in 2018 at "Journal of Development Economics"
DOI: 10.1016/j.jdeveco.2018.07.007
Abstract: The proliferation of mobile money across developing countries has led to an increase in availability of mobile payment systems. This decreases the organizational complexity of allowing more flexible payment terms for customers. We test whether…
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Keywords:
mobile payment;
payment;
payment systems;
sanitation ... See more keywords
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Published in 2017 at "Public Finance Review"
DOI: 10.1177/1091142115602063
Abstract: Taxes are a burdensome and tedious issue for self-employed who have just started their business. The present research suggests mental accounting as a measure for self-employed to keep track of their financial activities. Based on…
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Keywords:
tax;
tax compliance;
accounting;
accounting tax ... See more keywords
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Published in 2019 at "Frontiers in Psychology"
DOI: 10.3389/fpsyg.2019.02866
Abstract: Individual differences in mental accounting have rarely been studied, and empirical evidence regarding the relation between mental accounting and personality characteristics is scarce. The present paper reports three studies applying a Likert-type scale to assess…
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Keywords:
individual differences;
study;
accounting;
differences mental ... See more keywords