ACCOUNTING INFORMATION AND DECISION-MAKING IN THE PUBLIC SECTOR OF NIGERIA: A CASE STUDY OF BANK OF AGRICULTURE BAUCHI BRANCH

ABSTRACT This study critically examines the role of accounting information in decision-making processes within the Nigerian public sector, with a specific focus on the Bank of Agriculture (BOA), Bauchi Branch. As public sector institutions increasingly face pressure to operate transparently and efficiently, the availability and use of accurate and timely accounting information have become essential tools for sound decision-making. This research investigates the extent to which accounting information impacts strategic and operational decisions related to budgeting, financial planning, resource allocation, control mechanisms, and performance evaluation within the BOA. A descriptive research design was employed, using both qualitative and quantitative methods. Primary data were collected through structured questionnaires and oral interviews with management and finance staff at the Bauchi Branch, while secondary data were sourced from official records, financial statements, and relevant policy documents. The study finds that accounting information is a vital element in managerial decision-making, offering insights that help in planning, evaluating outcomes, and ensuring accountability. However, several challenges impede the effective utilization of this information. These include outdated accounting systems, limited ICT infrastructure, bureaucratic bottlenecks, inadequate staff capacity, and inconsistent adherence to financial reporting standards. Despite these challenges, the research reveals a strong positive correlation between the quality of accounting information and the effectiveness of decisions made at the BOA. The findings highlight the need for modernization of accounting systems, continuous staff training, and institutional reforms that promote transparency and accountability. The study concludes that leveraging accurate, complete, and timely accounting information can significantly enhance decision-making efficiency in public sector organizations like the BOA. Recommendations include the implementation of modern ICT-based accounting systems, stricter enforcement of financial regulations, and regular professional development programs for finance personnel. These measures are crucial for strengthening public sector governance and ensuring optimal resource utilization. Keywords: Accounting Information, Decision Making, Public Sector, Financial Reporting.