Purpose – Small business owners play an important role in the tax system. This paper seeks to establish a framework to highlight the particular tax situation of small business owners and the resulting implications, from a psychological perspective. Design/methodology/approach – A framework...

Does your company have consumer data it isn’t legally authorized to possess? Don’t be too quick to answer. Many ethical, lawfully-managed businesses do have such data and it comes from a surprising source: their customers, who inadvertently share the personal data of their peers, such as...

Coupling is the degree to which thoughts of consumption evoke thoughts of payment and vice versa. This mental association is crucial for diverse phenomena like sunk costs but has rarely been addressed in the literature. This article provides a framework for the phenomenon, highlights its...

Previous research has shown that money management contributes to over-indebtedness. This article sheds new light on this relation by looking at factual money management and its mental underpinnings, mental accounting. In a conceptual model we propose that fuzzy factual and mental money...