Joint decision-‐making definition
Joint decision-‐making means stakeholders make decisions about an activity together
Joint decision-‐making means a process of agreement formation in which one or more subordinates participate and some determination of the majority position is made. Now, managers discuss the situation with management accountants as business partners until they arrive at a consensus. The management accountant as business partner and the manager arrive at a decision together. Last, ‘delegation’ indicates that the manager allows subordinates to make decisions on their own. In this case, it is not the manager who takes the decision but the management accountant as business partner.