Вы можете выбрать дату из двойного и присоединиться к результатам:
select *
from <<your table with startDate and endDate columns>> -- Since you ommited the main "from" clause from your statement
, (
select decode( :pValue
, 1, sysdate
, ( select activation_date from account where AcNo = 1234 )
) as calDate
from dual
) c
where c.calDate between startDate and endDate
... -- any other conditions you may need