abstract?Managerial decision-making is a multifaceted process wherein managers evaluate options and determine the optimal course of action in light of opportunities and threats. This paper presents a comparative analysis of two managerial theories: the Vroom Management Theory and decision-making trees. These approaches are assessed to identify which one most effectively optimizes organizational performance. Decision-making is a fundamental function within managerial roles, significantly impacting an organization's success. For illustrative purposes, this comparison examines the implications of the Sarbanes-Oxley Act for businesses. Managers direct the organization's trajectory, ensuring that decisions are in alignment with strategic goals such as resource allocation and market entry, which are critical to realizing the company's vision. As managers encounter diverse challenges, prompt and effective decision-making is essential. Proficient decision-making skills empower managers to analyze problems, identify issues, and evaluate potential solutions, thereby averting escalation. EffectiThe next theory is the Multi-Criteria Decision Analysis (MCDA), which "is a structured methodology used to assess and compare options based on multiple criteria. It is a decision-making tool that helps individuals or organizations make informed choices when faced with complex and conflicting factors