Investigating the Combinations of Target Products and Gifts: Metal Accounting Perspective

Yi-Mu Chen (), Allen Chen and I.-Hsuan Yang
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Yi-Mu Chen: I-Shou University
Allen Chen: I-Shou University
I.-Hsuan Yang: I-Shou University

A chapter in Advances in National Brand and Private Label Marketing, 2023, pp 65-69 from Springer

Abstract: Abstract This study explores consumers’ perceived risk of the combination of the main product (tangible product/intangible service) and gift (free product/service upgrade). Metaling accounting theory is applied as a moderator between product-free gift combinations and perceived risk. The experimental design method is adopted to create four different situations to collect data, and a total of 152 valid samples are collected. Analysis of variance (ANOVA) was used for data analysis and hypothesis testing. The results show that product categories significantly differ in consumers’ perceived risk. The perceived risk of purchasing tangible products is less than the perceived risk of purchasing intangible services. Moreover, customers perceived the lowest risk while purchasing the combination of tangible products with free-gift; and the highest risk while purchasing the combination of intangible services with service upgrades. The moderating effect, consumers see the target product and gift in one or two accounts is not significant in this research. Relevant marketing suggestions from this research are provided.

Keywords: Mental accounting; perceived risk; gift; upgrade (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-32894-7_8

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DOI: 10.1007/978-3-031-32894-7_8

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