Management accounting is one kind of mental accounting science, instead of basic budget evaluation, cost measurement, management and control accounting function. Many behavioral economists had begun to believe that management accounting can bring mental accounting benefits to help any managers to make accurate or reasonable decisions to implement and any business strategies to bring long term benefit. Can AI be applied to management accounting function to assist any organizations to avoid resource waste more easily. In my this book, I shall apply management accounting theory to explain whether managements can apply mental ( managerial) accounting tools to help their organizations to predict market behavioral changes. Consumer behaviors and make reliable and accurate investment decision. I shall apply psychologial methods to explain how and why management accounting is a mental management strategy tools to help any organizations to predict when market behavior changes, or consumer psychology changes, even how to do any accurate market decision . Readers ought need to read this book in managerial psychology view in order to feel more understanding my opinions.