Behavioral Accounting, Consumer Psychology, and Pricing Strategies in the Digital Economy

Abstract

The transformation of the digital economy has brought fundamental changes to the way individuals and organizations interact in the marketplace, making consumer behavior increasingly complex and dynamic. This study aims to comprehensively examine the relationship between behavioral accounting, consumer psychology, and pricing strategies in the context of the digital economy through a literature review approach. By analyzing several scientific articles published from the last five years, the study found that the three concepts are interrelated and form adaptive and behavior-based decision-making systems. Behavioral accounting is becoming important in structuring financial information that takes into account user perceptions and biases, while consumer psychology explains how digital stimulus influences preferences and purchasing decisions. On the other hand, digital pricing strategies based on data and algorithms are able to adjust value personally for consumers. The results of this study make a theoretical and practical contribution in developing a more humane, data-based, and sustainable digital business strategy.