The manuscript describes the application of accounting methodology for evaluation of decision making. The dynamic management of activities is visually represented in geometric figures, whose internal axes are average periods obtained from the annual accounts of listed Indian companies. They are modules of parametric equations, whose respective values act as Cartesian axes for the measurement of internal angles, allowing us to obtain the incenter or management center. Therefore, for the observer, there are two triangles, and for the researcher, there are five Cartesian centers. The Euclidean distance between cartesian center and management center is a measure of accounting dispersion. The triangle, whose vectors are the average sales, purchase, and collection periods, is a radar chart and visually represents the proportional distribution of the effects of decision-making, while the management center represents their equitable distribution and forms a polar chart. The effect of correcting the variables relevant to the researcher, through the application of accounting dispersion, results in correlations greater than the initial ones and establishes a discrimination criterion for their inclusion in the estimation models. The research analyzes the effects of short-term decision-making rather than a series of observations, considering that the geometric figures obtained are types of management included in the management classes linked to the accounting structures of the financial statements. This homomorphism justifies the expected results in the use of accounting dispersion as a corrective measure for variables associated with the activity of the evaluated entity. The cause-and-effect relationship in hypothesis analysis, based on the execution time of an activity represented in a management class, is visually observable. The greater or lesser accounting variance caused determines the loss or improvement resulting from a decision. In research, labor is the causal variable used as a reference to refute the validity of the applied methodology.