The Role of Accounting-Based Decision Support Systems on Business Management Decisions in Private Banks in Erbil

This study explores the role of accounting-based decision support systems in enhancing business management decisions in the context of private banks in Erbil, Kurdistan Region, Iraq. The research focuses on three key components: Internal Control Systems, Decision-Making Tools and Techniques, and Financial Accounting Information – proposing that each plays a significant role in improving the quality and effectiveness of managerial decision-making. A quantitative research method was adopted to investigate these relationships. Primary data were collected using a structured questionnaire distributed to Finance and Accounting Managers, Accountants, and Auditors working in private banks across Erbil, specifically Cihan Bank, Kurdistan International Bank, Region Trade Bank (RT Bank), and the Trade Bank of Iraq. A total of 120 questionnaires were distributed using simple random sampling, of which 94 valid responses were returned, resulting in a response rate of 78.33%. The collected data were analyzed using the Statistical Package for the Social Sciences version 26 to test the three proposed hypotheses. The findings reveal that all three independent variables, namely Internal Control Systems, Decision-Making Tools and Techniques, and Financial Accounting Information, have a statistically significant positive effect on business management decisions. These results align with existing literature and highlight the importance of robust accounting systems in supporting strategic and operational decision-making in the banking sector. The study offers practical insights for enhancing decision-making efficiency and strengthening management practices in private financial institutions.