The main aim of this study is to examine accounting information and decision making in the Banking Sector in Nigeria, using Bank of Agriculture in Yenagoa, Bayelsa state as a case study. Data were collected through primary and secondary sources. Survey data were obtained from respondents using questionnaire. The collected and validated questionnaires were analyzed using frequency tables and percentage. While the hypotheses were tested using chi-square statistical tool. The result of the findings reveals that Bank of Agriculture relies on accounting information as a tool for decision making, Accounting information is effective in decision making. The findings also revealed that accounting information have contributed to the profitability of the organization, the quality of accounting information was a key factor in decision-making. In regard to the findings, the study recommends that banks should continue to improve the quality of their accounting information and the use of it in decision making. Specifically, bank of Agriculture should ensure that their accounting information is accurate and complete, and that they have robust systems in place to verify and validate the information. In addition, they should train their staff to properly interpret and use accounting information.
Accounting, Information, Bank, Management
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