Situated Rationalization of Cosmetic Consumption under Financial Constraints: A Grounded Theory Based on the Experiences of Young Iranian Women

Document Type : Research Paper

Authors

1 Associate Professor, Department of Accouting, Faculty of Management and Accounting, University of Hazrat-e Masoumeh, Qom, Iran.

2 Bachelor Student in Accounting, Department of Accouting, Faculty of Management and Accounting, University of Hazrat-e Masoumeh, Qom, Iran.

Abstract

Utilizing the Strauss and Corbin’s grounded theory approach, This qualitative study, aimed to develop a theoretical model that elucidates the strategies of young Iranian women (18–40) in managing and rationalizing cosmetic expenditures. The data were obtained through 32 semi-structured interviews, with theoretical sampling continuing until saturation. Open, axial, and selective coding was employed in order to analyze de data, and credibility was ensured through member checking and peer debriefing. The findings suggest that cosmetic consumption is a dynamic and context-dependent behavior in which symbolic pressures of beauty interact with financial constraints. The study’s main contribution is the conceptualization of cosmetic consumption as a “negotiation between beauty and budget” and the development of a context-sensitive framework for its rationalization. The core concept, situated rationalization of cosmetic consumption, conceptualizes this process as a strategic skill that integrates psychological functions—such as emotional regulation and underpining self-confidence—with economic considerations, including prioritization and cost management. Within this framework, the desire for consumption emerges and is moderated through the interaction of contextual and intervening conditions. Strategies including conscious budgeting, prioritizing functionality, diminishing the intensity of consumption, and post-experience adjustment create a balance between aesthetic satisfaction and financial sustainability, thereby recalibrating the cycle of consumption. Cosmetic consumption is conceptualized by this model as a multilayered practice that intertwines everyday rationality, emotions, symbolic pressures, and financial constraints. It may provide a useful foundation for cultural policymaking, financial literacy education, and the design of products aligned with consumers’ economic realities.

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References

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Woman in Development & Politics
Volume 24, Issue 1
April 2026
Pages 183-208

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