Title: An Overview of Entrepreneurial Investment Based on Mental Accounting and the Bem Sex Role Inventory (BSRI)

Authors: Mochammad Nurul

Affiliations: Master of Accounting Program, Faculty of Economics and Business, Universitas Airlangga , Surabaya, Indonesia

Publisher: Universitas Airlangga

Abstract

Accounting processes in the human mind are carried out in companies, including bookkeeping and evaluating consumption decisions. Business actors have their own reasons for making decisions. Aspects other than mental accounting that will be studied include each participant's gender. Gender is the result of social interactions between individuals and environments that vary from one place to another. This study aims to understand the investment landscape based on mental accounting and its correlation with the gender of BSRI business actors in Surabaya. Seven entrepreneurs in Surabaya understand that investing requires budgeting. Participants' budgeting behavior consists of two types: prioritizing investment and not prioritizing investment. Participants with the masculine gender are bold enough to finance credit, even for tertiary goods. Participants with androgynous and feminine genders use credit cautiously and use it for goods they truly need. Participants with the masculine gender have an analytical mindset. Participants with the feminine gender have a holistic mindset. Analytical thinking is not always good, and neither is holistic thinking. Both must be balanced in our minds, adjusted to current events.

Keywords: BSRI, Mental Accounting, Analytical, Holistic, Credit

Sources: http://repository.unair.ac.id/94563/