Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Examining the relationship between mental accounting, self-efficacy, attitude and financial behavior

Document Type : Original Article

Authors
1 Imam Javad Institute of Higher Education (AS)
2 Imam Javad (AS) Higher Education Institute
Abstract
In today's world, the issue of the behavior of the component of the KI is more important than the issues raised in the discussion of financial issues, the Rhodes are the issues of expansion into a society as large as the world , because everywhere The earth is a sphere capable of the NGG and the person in every region of the globe with every language and culture will be subject to the actions and actions of every person in every region of the globe.. Therefore, considering the importance of the subject, the present study examines the relationship between mental accountant, financial self-efficacy, financial attitude and financial behavior. The statistical population of the research is the entrepreneurs of companies based in Yazd Science and Technology Park and the sample size of 165entrepreneurs was determined using Cochran's formula. The In terms of purpose, it is a type of application, and in terms of the method of conducting the research, the type of f-y-correlational and in terms of the data collection is the type of PI - cross-sectional type . To collect information A standard questionnaire was used to assess its validity by convergent and divergent validity test, and Cronbach's alpha and combined reliability were used. The results show that there is a positive and significant relationship between mental accounting and financial self-efficacy, as well as between mental accounting and financial attitude. Moreover, the results of the research show a positive and significant relationship between financial attitude and financial behavior and subjective accounting on financial behavior due to the mediating role of financial self-efficacy and also Financial self-efficacy has a positive and significant effect on financial behavior due to the mediating role of financial attitude.
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