⦁Can robots perform the same management accounting analytical decision making skills to human management accountants tasks?Although, robots can perform simple bookkeeping audit accounting tasks, but whether complex management accounting analytical and decision making tasks, robots can do the same level of management accounting analytical, decision making tasks to human management accountants?I shall attempt to answer this question. How robots impact of mental accounting in valuation? No retailers show this price without considering the " 99" in end. This indicates to our mind that the price is cheaper. Its popularity can be verified gas stations all around the world. The difference between robots mental accounting issue and management accountants. The Anchoring theory was used to verify its possible impacts on capital venture tech finds decisions, during equity trading for an initial investment starting. Management accountants ususally arrange 68% of the finds use-valuation as a basic, when 21% proposed other methods . But still use valuation and only 11% of the investors said they did not consider valuation at allo. the context considered that the human management accountant will consider that the investment would be made in a startup in early stages. That is with little or any real accounting information can image the amount of uncertainty that exists in the type of analysis?Moreover, why do even experienced fund managers invest based on an impossible calculation> In simplity, it explains that human management accountant in order to do any investment decision. Although robotis will use alaytic mind more than calculating to estimate any investment risk in order to make investment decsion for any organizations. AI's analytic skill and human management accountant calculation risk skill be their difference on how dealing management accounting investment risk issue aspect. Even, the difference between human management accountant and robotic management accounting automation is their robotic management automation can apply mental accounting theory to judge consumer behavioral choice. It is a new model of consumer behavior is developed using a hyrod of psychology and microeconomics. The deveopment of the model starts with the mental coding of combinations of risks and losses using the prospect theory value finction. Then, robotic management accounting automatin can attempt to evaluate of consumer purchase for the product is modeled using the new concept of " transaction utility", e.g. one family electronic firm, it is seeling rice cooker, television radio, household electronic products, it can learn how to mental accounting method to help this houseold electronic product firm to predict how any why its different kinds of household electronic products choice may change to its consumer behavior next week, e.g. robots can gather electronic product competitors prices data to compare itself company's same kinds of electronic product data e.g. rice cooker prices and its competitors' rice cookers prices, whether its high price, rice cookers price factor or other factors influence its rice cookers sale number decreases in this week. Consequently robotic management accounting software may help this household elecronic product company to analyze whether what are the actual factors to influence its rice cookers prices reduce in this week. It is human management accountants feel difficult to collect past price data in order to make accurate consumer behavior changes, prediction or find whether are the main factors to influence product sale number increases or decreases.