Not only does accounting summarize huge quantities of behavioral interactions, accounting measurements can become the object of behavior. Accountants account for behavior and accounting measurements can be the objective of behavior and so long as accountants make assumptions about human behavior in accounting, accountants should reexamine their behavioral assumptions. Required a) Discuss the relevance of behavior in accounting decision making b) Discuss how behavioral accounting can influence the voluntary disclosure in the financial statement c) Using suitable example discuss the difference between mental accounting and overconfidence