Journal of Economic, Finance Research and Review (JEFRR)

The Study of Accounting Information Systems and Its Impact on Decision-Making in The Banking Sector. A Case Study of Sierra Leone Commercial Bank (SLCB)

Kamara, Abu Kai

27 October 2025 · Vol. 1, Issue 4, pp. 72-84

DOI: 10.65150/EP-jefrrV1E4/2025-03

Abstract

Accounting information serves as a critical foundation for business success, providing a common financial language that supports communication, coordination, and effective decision-making (Mai, 2016). This study examines the influence of Accounting Information Systems (AIS) on management decision-making within the Sierra Leone Commercial Bank (SLCB). A mixed-methods research design was adopted, utilizing questionnaires to assess the extent of AIS application and its effect on managerial decisions. The instrument employed a 4-point Likert scale, ranging from “Strongly Disagree” (1) to “Strongly Agree” (4), to measure perceptions, attitudes, and behaviors. Data were analyzed statistically using the Statistical Package for Social Sciences (SPSS). The findings indicate that AIS plays a pivotal role in managerial functions, particularly in resource allocation and performance evaluation (Laudon & Laudon, 2016). While SLCB operates with both computerized and manual AIS components, results highlight the need for further optimization of computerized systems to enhance data collection and financial analysis. Moreover, the emphasis on internal system controls demonstrates a sound framework for AIS security, though areas of vulnerability require continuous attention. The study also reveals that decision-making at SLCB tends to be centralized, with limited employee involvement, underscoring opportunities for capacity building and broader participation in management processes. Overall, the study concludes that SLCB possesses a robust AIS foundation that supports effective decision-making. However, targeted improvements in system efficiency, security, and inclusiveness could significantly strengthen operational effectiveness and enhance the bank’s competitive position within the Sierra Leonean financial sector.

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Kamara, & Abu Kai (2025). The Study of Accounting Information Systems and Its Impact on Decision-Making in The Banking Sector. A Case Study of Sierra Leone Commercial Bank (SLCB). Journal of Economic, Finance Research and Review, 1(4), 72-84. https://doi.org/10.65150/EP-jefrrV1E4/2025-03

@article{Kamara2025,
  title   = {The Study of Accounting Information Systems and Its Impact on Decision-Making in The Banking Sector. A Case Study of Sierra Leone Commercial Bank (SLCB)},
  author  = {Kamara and Abu Kai},
  journal = {Journal of Economic, Finance Research and Review},
  year    = {2025},
  volume  = {1},
  number  = {4},
  pages   = {72-84},
  doi     = {10.65150/EP-jefrrV1E4/2025-03},
  url     = {https://doi.org/10.65150/EP-jefrrV1E4/2025-03}
}

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