/bin/sh is usually a link to the system's default shell, which is often bash but on, e.g., Debian systems is the lighter weight dash. Either way, the original Bourne shell is sh, so if your script uses some bash (2nd generation, "Bourne Again sh") specific features ([[ ]] tests, arrays, various sugary things, etc.), then you should be more specific and use the later. This way, on systems where bash is not installed, your script won't run. I understand there may be an exciting trilogy of films about this evolution...but that could be hearsay.
Also note that when evoked as sh, bash to some extent behaves as POSIX standard sh (see also the GNU docs about this).
answered 2012-04-29T21:39:45.507