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The paper complements existing research regarding the interplay between impulsive and deliberative processes in consumer decision making, by examining how cognition (in the form of rationalizations or motivated judgements) enables people to proceed with (rather than control) their impulses. It applies the concept of neutralization (Sykes and Matza, 1957), in the manner of a theory of motivated cognition and as a taxonomy of pre- and postbehavioral rationalizations; and presents findings from a preliminary study which suggests that neutralization theory can be applied to accounts of impulse buying episodes.
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