Interests behind managers' decisions: Why and when do managers decide for managerial or alternative concepts?

Managers' decisions and decision-making still represent some fundamental puzzles. Often, managers decide for the same prevailing 'managerial' concepts - but sometimes they decide for fundamentally different, 'non-managerial' ones. The question is why and when exactly managers choose one or the other. The paper identifies and analyses some key explanatory variables behind managers' decision-making. It is assumed that, amongst other things, managers' interests play a crucial role. In order to interrogate this in more detail, a model of interest-based decision-making has been developed and used to identify key factors at the macro level (organisational environment), meso level (intra-organisational context), micro level (groups of managers), and individual level (individual managers). The analysis leads to the creation of a C-shaped model that states when managers opt for managerial or non-managerial concepts.