behavioral accounting

基本解释

In addition, both technical and behavioral aspects of accounting are covered…
此外，技术和行为的会计方面都包括在内…
Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.
本文在介绍行为金融理论的基础上，重点突出心理会计理论，应用心理会计理论有力地解释了金融异象。
By comparing the traditional and behavioral finance approaches, this article argues that there is a large room for the development of the behavioral finance especially the mental accounting theory.
文章最后通过比较经典金融学与行为金融学，指出行为金融学特别是心理会计理论的发展与完善还有很长一段路要走。

In the words of the behavioral economist Richard Thaler, we engage in "mental accounting, " putting our money in different accounts based on how we earned it, how easily we can access it, how long we've had it and so on.
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Behavioral finance has a good explanation of this rule concerning mental accounting, which causes individuals —unlike traditional accounting— to treat dollars gained in financial markets differently than dollars earned from income or other sources.
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