碳足迹信息如何影响消费者的选择?现场实验

IF 4.9 2区 管理学 Q1 BUSINESS, FINANCE Journal of Accounting Research Pub Date : 2023-08-14 DOI:10.1111/1475-679X.12505
BIANCA BEYER, RICO CHASKEL, SIMONE EULER, JOACHIM GASSEN, ANN-KRISTIN GROßKOPF, THORSTEN SELLHORN
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引用次数: 0

摘要

本文报告了一项实地实验的结果,该实验调查了碳足迹信息的属性如何影响消费者在大型餐饮设施中的选择。我们的假设和研究方法是通过《会计研究期刊》基于注册的编辑流程预先注册的。通过改变食品标签上碳足迹信息的测量单位和可视化方式,我们量化了对消费者食品选择的影响。受影响的消费者会选择碳密集度较低的菜肴,与食物相关的碳足迹最多可减少 9.2%,具体取决于处理方式。以货币单位("环境成本")表示的碳足迹信息效果最强,并以我们熟悉的交通灯方案进行颜色编码。实验后的调查显示,尽管很少有受访者自称关心其膳食选择对环境造成的影响,但这些影响依然存在。我们的研究通过使用信息处理框架来揭示一个日益重要的会计信息用户群体--消费者--的信息使用和决策过程,为会计文献做出了贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment

This paper reports the results of a field experiment investigating how attributes of carbon footprint information affect consumer choice in a large dining facility. Our hypotheses and research methods were preregistered via the Journal of Accounting Research’s registration-based editorial process. Manipulating the measurement units and visualizations of carbon footprint information on food labels, we quantify effects on consumers’ food choices. Treated consumers choose less carbon-intensive dishes, reducing their food-related carbon footprint by up to 9.2%, depending on the treatment. Effects are strongest for carbon footprint information expressed in monetary units (“environmental costs”) and color-coded in the familiar traffic-light scheme. A postexperimental survey shows that these effects obtain although few respondents self-report concern for the environmental footprint of their meal choices. Our study contributes to the accounting literature by using an information-processing framework to shed light on the information usage and decision-making processes of an increasingly important user group of accounting information: consumers.

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来源期刊
Journal of Accounting Research
Journal of Accounting Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
6.80%
发文量
53
期刊介绍: The Journal of Accounting Research is a general-interest accounting journal. It publishes original research in all areas of accounting and related fields that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions, external and internal, in accounting, auditing, disclosure, financial reporting, taxation, and information as well as related fields such as corporate finance, investments, capital markets, law, contracting, and information economics.
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