THE ROLE OF MACHINE LEARNING ALGORITHMS IN SHAPING THE HEDONIC TREADMILL FROM THE PERSPECTIVE OF MENTAL ACCOUNTING - Jurnal Akuntansi Vol. 14 No. 2 June 2024

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Subscription-based video streaming services reshape entertainment consumption by enabling anytime, anywhere viewing and disrupting traditional television, DVD, and cinema channels. The shift accelerated during the Covid-19 pandemic, moving film enjoyment toward home-based environments and altering consumer decision patterns. In accounting research, this behavior is framed as mental accounting. This study develops a conceptual model explaining how machine learning recommendation and prediction systems create hedonic treadmill conditions through compatibility, variability, originality, personalization, and flexibility, fostering continued attachment and addictive revisits.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages28

Reading Time1 h 11 min

AccessFree to download

Introduction

Video streaming (SVOD) and consumer decision patterns

Mental accounting and the hedonic treadmill

Research aim and conceptual approach

Qualitative interpretative method

Conceptual model of ML-driven hedonic treadmills

Findings and implications

Five value dimensions: compatibility, variability, originality, personalization, flexibility

Jurnal Akuntansi Vol. 14, No.2, June 2024 ISSN 2303-0356 Hal. 155-163 THE ROLE OF MACHINE LEARNING ALGORITHMS IN SHAPING THE HEDONIC TREADMILL FROM THE PERSPECTIVE OF MENTAL ACCOUNTING Bonnie Soeherman1) Universitas Surabaya 1) | ARTICLE INFO | | --- | | Article history:
Received:9 April th,2024
Revised: June 24 th,2024
Accepted: June 28th , 2024 | | Keywords:
data analytics,
algorithm,
video streaming service,
mental accounting,
hedonic treadmill | Correspondence: Bonnie Soeherman 1) Universitas Surabaya 1) [bonnie_s@staff.ubaya.ac.id](bonnie_s@staff.ubaya.ac.id) ABSTRACT The development of subscription-based video streaming services has transformed the way humans consume entertainment by granting users the freedom to watch any film, anytime, and anywhere. The presence of such services has become the biggest disruptor to conventional television stations, DVD producers, and even cinema services. Film consumption behaviors have undergone a shift triggered by the Covid- 19 pandemic. Individuals have become accustomed to enjoying films from the comfort of their homes or their familiar surroundings, rather than having to travel far or purchase and store DVD discs. The streaming service business has skyrocketed and amassed a large number of subscribers. This reality indicates a change in the consumer decision-making patterns for video streaming services. Streaming services are perceived to provide more advantages or benefits compared to cost or sacrifices. In accounting studies, this phenomenon is referred to as mental accounting. Thus far, there have been few scientific studies attempting to address the topic of mental accounting in the video streaming service industry, particularly in relation to framing strategies and the creation of hedonic treadmills built from machine learning algorithms. This research aims to explain how successful video streaming service businesses create hedonic treadmill conditions for their customers, binding them to addiction. This study employs a qualitative method with an interpretative approach to video streaming services to design a conceptual model of how video streaming service businesses' machine learning algorithms create hedonic treadmills for their customers. The research findings indicate that machine learning algorithms can play a role in creating hedonic treadmills through the creation of five relevant values: compatibility, variability, originality, personalization, and flexibility through recommendation and prediction systems. How To Cite (Apa Style): Suherman, Bonniie. (2004) . The Role of Machine Learning Algorithms in Shaping the Hedonic Treadmill from the Perspective of Mental Accounting. Jurnal akuntansi , 155-163. [https://doi.org/10.33369/jakuntansi.14.2.155-163](https://doi.org/10.33369/jakuntansi.14.2.155-163) INTRODUCTION The service of video streaming or subscription video on demand (SVOD) seems to have become a new entertainment necessity for those who are well-established with their basic needs. Such innovation has even disrupted conventional television channel services and, to some extent, movie theaters. These services offer diverse content, flexibility in viewing time and medium, as well as personalization at more affordable prices compared to conventional methods (McKenzie et al., 2023); (Tengeh & Udoakpan, 2021) . The number of subscribers to these services continues to increase annually with the emergence of various SVOD or streaming video offerings such as Netflix, Disney+ Hotstar, Viu, Vidio, Prime, and Hulu. According to (Dean, 2024), the number of Netflix subscribers reached 260.28 million worldwide, with a revenue of $33.72 billion in 2023. What are the strengths of video streaming services and how do they build their strategies? Humans always engage in analysis and calculation in their minds when faced with economic decision-making choices, including choosing their film-watching preferences. Whether consc

FAQs

What does the hedonic treadmill mean in this study’s mental accounting context?

It describes a user’s tendency for emotional pleasure to return to a baseline, encouraging repeated revisits to a platform. The study links this to how video streaming applications build continued attachment.

How do machine learning algorithms create hedonic treadmill conditions for video streaming customers?

Through recommendation and prediction systems that generate five relevant value dimensions: compatibility, variability, originality, personalization, and flexibility.

Why are subscription video streaming services important to the shift in consumer behavior discussed here?

They allow flexible, lower-cost entertainment access and became especially influential during the Covid-19 period. This changes how consumers allocate resources and make subscription decisions, which is discussed via mental accounting.

Aug 5, 2026

Upload by Eliana