behavioral accounting

基本解释

In addition, both technical and behavioral aspects of accounting are covered…
此外，技術和行爲的會計方麪都包括在內…
Based on the introduction of behavioral finance, the paper put focus on mental accounting approach to explain anomalies effectively.
本文在介紹行爲金融理論的基礎上，重點突出心理會計理論，應用心理會計理論有力地解釋了金融異象。
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.
文章最後通過比較經典金融學與行爲金融學，指出行爲金融學特別是心理會計理論的發展與完善還有很長一段路要走。

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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