This theoretical research paper aims to explore the intersection of human resource accounting, behavioral finance, and entrepreneurship by investigating the role of psychological factors in entrepreneurial success. It seeks to provide a comprehensive understanding of how the assessment and valuation of human resources, coupled with insights from behavioral finance, can influence the performance and decision-making processes of entrepreneurs. By integrating these three areas, this paper aims to shed light on the psychological dimensions that shape entrepreneurial outcomes and contribute to the development of effective strategies for entrepreneurial ventures.