Gift SMITH

The Nigerian banking sector has undergone significant growth and transformation in recent years, playing a pivotal role in the country's economic development. Effective management decision making is crucial for the sustainability and success of deposit money banks in Nigeria. Accounting information, including financial statements and key financial indicators such as Return on Equity (ROE), Net Interest Margin (NIM), and Non-Performing Loan Ratio (NPLR), serves as a vital source of information for managerial decision making. This study aims to investigate the impact of these accounting information variables on the management decision making process in Nigerian deposit money banks. The research design adopted a correlational approach, focusing on a five-year period from 2018 to 2022 and selecting five representative deposit money banks. The study found that there is a significant relationship between ROE and management decision making, emphasizing the importance of financial performance indicators in shaping strategic planning, resource allocation, and profitability decisions. However, NIM was found to have no significant impact on the decision-making process, suggesting that not all banking operations are equally influenced by accounting information. Notably, NPLR exerted a strong influence on management decision making, highlighting the importance of effective non
performing loan management for sound decision-making processes. This research contributes to understanding the role of accounting information in Nigerian deposit money banks' management decision-making. Recommendations include enhanced utilization of accounting information, deeper investigation of NIM's impact, robust NPL management strategies, and continuous research into factors affecting decision-making. Future studies could explore the influence of macroeconomic factors and risk management practices on decision-making in Nigerian banks. This research provides valuable insights for bank managers, regulators, policymakers, and stakeholders, facilitating evidence-based decision making and enhancing the overall performance of deposit money banks in Nigeria