作者基於心理會計以及促銷框架，主張消費者面對價格折扣促銷時，會將折扣與購買成
本歸為同一個心理帳戶並視該促銷為「損失的減少」；反之，在面對增量促銷以及升級
促銷時，會將促銷折扣與購買成本歸為不同的帳戶並視該促銷為「額外獲得的利得」，
如此增量促銷及升級促銷相較於價格折扣促銷更具有顯著性及相對吸引力。作者執行三
個實驗證實本研究主張，實驗一與二證實了消費者偏好增量促銷而非價格折扣促銷，這
個結果是基於消費者面對不同促銷框架時會有不同的心理帳戶配置；此外，實驗結果也
排除了一線生機法則的相對解釋。實驗三則採取組間設計，結果顯示，升級促銷相對於
價格折扣促銷更具吸引力。作者最後討論本研究對行銷實務及理論的影響。

In accordance with prior research into mental accounting and promotional framing, the
authors suggest that consumers confronted with price promotions are more likely to
integrate the discount into their purchasing costs and consider it a reduced loss. In contrast,
consumers offered a bonus pack or an upgrade should separate the promotions into accounts
other than purchasing costs and consider them extra gains. The bonus pack and upgrading
promotions thus should be more salient and attractive than the price discount promotion.
Three experiments examined these propositions: Experiments 1 and 2 showed that
participants preferred bonus pack to price discount promotions, mainly because they
differently assigned the discounts to specific mental accounts across two promotional
frames. Moreover, the results excluded an alternative explanation related to the silver lining
principle. Experiment 3 confirmed that upgrading promotion was more attractive than price
discount promotion. This study thus offers key theoretical and practical implications