<![CDATA[This study examines the influence of mental accounting and heuristics on financial management behavior among Generation Z accounting students at the University of Jambi. Despite possessing formal accounting knowledge, Generation Z students at the University of Jambi tend to exhibit impulsive financial behavior and less systematic financial planning, resulting in a gap between knowledge and practice. Using survey data from accounting students across Diploma, Bachelor’s, and Master’s programs, this study demonstrates that mental accounting and heuristics have a positive and significant effect on financial management behavior. These findings contribute to the behavioral accounting literature by highlighting the role of mental accounting and heuristics as complementary mechanisms in shaping financial behavior among Generation Z individuals.]]>
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