... tend to take decisions based on emotive factors, they tend to consider the opinions of others and weigh them up in relation to their own understanding of a decision and its causes and effects. ... 2.2.2 The importance and impacts of accounting methods on managerial decision making process. Using different cost accounting methods might leads the managers make difference decision in their ... friends, and bosses could affect our decision, besides that following the research of a variety of aspects of decision making, the decisions depend on sex, politics, consumers, economy, etc....