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Abstract

The main issue in the digital era is the shift in consumption patterns due to the convenience of cashless transactions, which can trigger impulsive buying behavior. This study aims to examine the relationship between the cashless society and impulsive buying through a behavioral accounting approach. The research applies the Systematic Literature Review method. Based on the systematic literature review, the researcher identified relevant studies from various sources, analyzed using tools such as Science Direct, Emeral and Research Gate, to map key findings. The results show that the ease of digital transactions, reduced pain of paying, and cognitive biases such as mental accounting and present bias contribute to increased impulsive buying.

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