理想上，人們應該先有理由，才有所消費，但實際上人們有時卻是在心有所屬的情形下，才開始為此尋找或創造理由。這種情況尤其常發生在誘人的享樂型商品上。然而，相對於實用型商品，享樂型商品在心理帳戶系統中的資源分配上往往有先天的劣勢。本研究的結果顯示，受到參考商品屬性的影響，消費者會傾向將模糊型商品判斷為享樂型或實用型商品。相同的商品，一旦其屬性被歸類確定為享樂型商品，則購買意願較低; 相對的，如被歸為實用型商品，其購買意願則會較高。除此之外，我們也證明了消費者在為特定帳戶設定預算之後，便比較不願意將其挪用給其他帳戶的商品。最後，我們將討論享樂型商品與實用型商品間的模糊性與心理預算對消費者之限制的管理意涵。

Ideally, people should buy goods or services with a reason in advance. Nevertheless, people sometimes are attracted by the product first, and then trying to find or create a reason for the consumption, especially for a tempting hedonic good or service. However, in mental account system, the resource allocated to hedonic accounts, comparing to utilitarian accounts, often has its inherent disadvantage.

This research demonstrates that consumers are more likely to classify a malleable good as hedonic oriented when presented jointly with a utilitarian good, and as utilitarian oriented when presented jointly with a hedonic good. Furthermore, consumers will have higher purchase intentions once a malleable good is considered as utilitarian then when it is considered as hedonic.

This article also indicates that transfer barrier of mental budgeting does exist: a decrease of purchase intention will result if it is required to shift the budget form another mental account. The malleability between hedonic and utilitarian goods and the managerial implication of the constraints mental budgeting imposes on consumers are discussed.

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44. 林巧雁 (2008，9月15日)。帳戶有暱稱 存錢有動力。經濟日報。