Exploring the Privacy Paradox in Social Network Users: A Double-Entry Mental Accounting Theory Perspective

Social networking service (SNS) users often express great concern for their personal privacy, yet continue to disclose personal information on these platforms. This privacy paradox between privacy concerns and disclosure behavior has drawn widespread academic attention. In this study, we use the double-entry mental accounting theory to construct a theoretical model and conduct an in-depth analysis of the privacy paradox phenomenon and its causes through empirical verification. Our research shows a significant positive correlation between perceived benefits and users’ intention to disclose privacy, while perceived risks and users’ intention to disclose privacy are significantly negatively correlated. The double-entry mental accounting theory plays a crucial role in mediating the relationship between perceived values and users’ intention to disclose privacy. Furthermore, we found that information sensitivity negatively regulates the relationship between perceived risks, the pleasure attenuation coefficient α, the pain buffering coefficient β, and the intention to disclose privacy. Our study provides theoretical and empirical information on the reasons for the privacy paradox and offers insights for social networking service providers to optimize their services.