The process of managerial decision making is complex, challenging and often critical to the success of a business. Such a process affects and is affected by a number of factors. Owing to the vital role of decision making in today’s businesses, we explore, examine and discuss the measures of manas–buddhi–ahamkaar (MBA) model of managerial decision making processes. MBA model of managerial decision making processes was suggested by Professor Subhash Sharma in his well–known book “Western Windows Eastern Doors”. This model has its roots in the classical Indian “Sankhya philosophy”. For this purpose, we started with qualitative analysis of focus groups and interviews that resulted in a total of 10 scenarios. Out of these 10, experts rated three most dominant scenarios - one each of manas, buddhi and ahamkaar. Exploratory factor analysis of 338 responses led to the development of a 17-item MBA measure consisting of three dimensions namely, seven-item manas scale, six-item buddhi scale and four-item ahamkaar scale. Other standard tests were carried out in order to ensure validity and reliability of these scales. The implications of these findings and direction for future research are also discussed in this paper. © 2016, Ecozone, OAIMDD. All rights reserved.