Providing a behavioral model of mental accounting decision-making based on psychological components through structural equations

Thinking and thinking skills are among the important issues that have long occupied the minds of thinkers. Thinking is one of the basic issues of education that requires tools to cultivate it, one of these expressions is having a philosophical mind that makes people Helps in correct and logical thinking. Data were collected through interviews with 15 experts in the field of research. The method of selecting experts was through the snowball method. The interviews were conducted individually and their average time was 45 minutes. Theoretical sampling continued until the categories reached theoretical saturation; the meaning of theoretical saturation is the stage in which new data related to the category does not appear and the relationships between the categories are established and confirmed. Behavioral finance listens to financial and economic theorists who consider human behavior, among other variables. In fact, behavioral tax is a paradigm according to which financial markets are studied using models that abandon the two main and limiting assumptions of the traditional paradigm of maximizing expected utility and complete rationality. The weakness of economic theories in explaining the behavior of individuals in decision-making conditions led to the advancement of psychological theories in the field of why behavior. In the decision-making process, people's minds are generally involved in subconscious aspects that systematically divert them from normative rationality.