Aspects of Influence of Rationality and Personality About Occurrence Illusion Mental Accounting

The cognitive mental accounting illusion occurs when the individual separates its resources according to the origin. This way of dealing with the money influences negatively the investment allocation, to the point of decreasing profitability obtained. The main objective of this work is to check if rationality is a sufficient condition to avoid the occurrence of bias. The contribution of the work arises from the research of the influence of psychological aspects in occurrence of abnormality. The information was obtained through laboratory experiment carried out with 90 students of the undergraduate courses in Administration and Accounting from Catholic University of Brasilia (UCB), through a questionnaire adapted from academic literature. The results indicate that the most rational individuals are also affected by cognitive error.