Not All Debt Is Created Equal: on the Mental Accounting of Debt Forms

Building on mental accounting research, we demonstrate that debt forms that are virtually identical in function (e.g., loans, credit) vary in the extent to which they are mentally represented as money owed versus money to be spent. These differences influence willingness to incur debt and concerns about debt repayment.


Eesha Sharma, Stephanie Tully, and Cynthia Cryder (2019) ,"Not All Debt Is Created Equal: on the Mental Accounting of Debt Forms", in NA - Advances in Consumer Research Volume 47, eds. Rajesh Bagchi, Lauren Block, and Leonard Lee, Duluth, MN : Association for Consumer Research, Pages: 265-269.


Eesha Sharma, Dartmouth College, USA
Stephanie Tully, University of Southern California, USA
Cynthia Cryder, Washington University, USA


NA - Advances in Consumer Research Volume 47 | 2019

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