This study aims to present the concept of mental accounting and other behavioral biases in the field of administrative decision-making, also to show the relationship between mental accounting practices and some other behavioral biases that affect the administrative decision-making process. To achieve objectives of the study, it was covered through the field framework based on the opinions of decision-makers and specialized academics in the Kurdistan Region/Iraq which were surveyed about the subject of the study, a group of (112) individuals from decision-makers and specialized academics (university professors) were selected, and questionnaire forms were distributed to them, the results were analyzed using the Statistical Package for the Social Sciences (SPSS) program. Some of the most important results of the research are: 1. Decision makers are not completely rational, so they, like any human being, are exposed to the negative effects of mental accounting and behavioral biases by varying degrees, 2. There is a relationship between mental accounting practices and some other cognitive and emotional behavioral biases in the field of administrative decision-making.

The study suggested the following: 1. Recognizing the existence of a problem is considered half the solution, so in the first step, it is necessary to recognize the existence of a problem which is exposing both the management accountant and the decision maker to mental accounting practices and cognitive and emotional behavioral biases. 2. In the management accounting literature, the impact of both technical and behavioral aspects on the decision-making process must be taken into consideration together.