Acronym: M.A.D. = Making A Decision.
Silly acronyms in a business might certainly gag a few of the more sophisticated people in the room but they can be so much fun and certainly make a point.
Acronym: M.A.D. = Making A Difference
Either acronym works.
The real question is: "Which body part is used to make decisions?"
(This is for illustratative purposes only. See an encyclopedia for the facts.)