Abstract
Although existing scales assess perceptions of money per se, none capture the mental and emotional experiences that the corporal quality of the payment mode generates. Attention has been devoted to the influence of payment mode on spending behaviour; little effort has been devoted to developing an appropriate measurement scale that captures perceptions of payment mode. This paper presents the conceptualization of payment mode perceptions scale (PPM) scale. It demonstrates the content validity of the scale using subject matter experts (SMEs). SMEs categorization reveal five distinct constructs: emotions to cash and card, social gratifications, money management and money spent. Implications for research and practice are discussed.