Small and medium-sized enterprises (SMEs) are considered to be the world’s largest. They play a vital role as they create jobs and improve the living conditions of their local communities as they contribute to the country’s GDP growth. Due to their contributions to the nation’s economy, they have been given much attention in entrepreneurship. This paper aims to study the impact of entrepreneurial education and entrepreneurial competencies on small and medium enterprises’ performance. Entrepreneurship is a vital component of any successful business strategy. It can be used to overcome the uncertainties of today’s business environment. The roles of these two independent factors in the business environment are also more relevant to small businesses. The goal of this paper is to develop a framework that explores the performance of firms from the perspective of their entrepreneurial education and entrepreneurial competencies. The proposed framework aims to provide a comprehensive view of the factors that influence the performance of businesses. It shows that entrepreneurial education is the antecedent of competencies that can affect firm performance, where entrepreneurial competencies is treated as a mediating variable. In addition, this study explores the role of entrepreneurial education and entrepreneurial competencies in developing financial and non-financial business performance. The framework is based on the resource-based view, a constantly applied approach to the small business context to utilize strengths and weaknesses to achieve sustainable competitive advantage. The paper provides valuable insights into the entrepreneurial factors that businesses can consider when enhancing their performance. It also helps entrepreneurs in developing their entrepreneurial education and competencies to increase their chances of achieving better results in their businesses which in return can help to reduce the number of business failures and thus, boost the country’s economy.

Purpose Based on the importance of E-accounting, the purpose of this study is to investigate the determinants influencing information technology and E-accounting among small and medium-sized enterprises (SMEs). Design/methodology/approach A survey method was used to select the sample among SMEs in Oman. Using descriptive statistics, the impact of the determinants on E-accounting practices in SMEs in Oman were tested. Findings The findings reveal that except information technology (IT) cost, all other possible determinants (IT risk, employee IT skills and employee theoretical knowledge) has a significant influence on E-accounting practice among SMEs. Research limitations/implications The link between variables of this study was not analyzed in Oman. Moreover, this study only concentrated on the impact of the fourth determinants, while in reality, there must be other determinants that should also be investigated by other researchers. Practical implications This study has added to the literature by examining the E-accounting practices while evaluating the effect of IT determinants on the relationship. Besides, this might add benefits to many SMEs relating to their current accounting practice that might lead to adopting E-accounting practice to ensure application of applicable accounting standards to show fair financial statements to its stakeholders. Originality/value This current study is one of the first works in the context of Oman. It has added a new discussion to the body of knowledge in light of the IT determinants and their relationship with E-accounting practices; hence, an approach that is not widely discussed in the literature. Furthermore, conducting such research in the field of accounting provides new insight into the literature among both emerging and developed economies including Oman. 📚 Further Readings 📖 How to write up and report PLS analyses Chin , W.W. · (2010) · in Esposito Vinzi , V. , Chin , W.W. , Henseler , J. and Wang , H. (Eds), Handbook of Partial Least Squares: Concepts, Methods and Application , Springer , pp. 645 -689 📖 Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics Fornell , C. and Larcker , D.F. · (1981) · American Marketing Association 📖 Measure validation in marketing Heeler , R.M. and Ray , M.L. · (1972) · Journal of Marketing Research , Vol. 9 No. 4 , pp. 361 -370 📖 Conceptual framework of cloud accounting Jaiswal , R. and Jaiswal , K.S. · (2019) · Indian Journal of Accounting (IJA) , Vol. 51 No. 1 , pp. 122 -124

The main purpose of this research is to determine the link between internal auditing quality and earnings management in Omani companies. In this research, a sample size of 80 was designated from two sectors (Industrial, and Service) in Muscat Securities Market (MSM) in Sultanate of Oman. The secondary data collected is examined with Smart PLS 3.0. The findings of the research show a positive link between Internal audit quality and earnings management in both sectors (industrial and service). This finding indicates that the increase in audit quality will affect to enhance and improve the earning management in Omani listed firms.

The aim of this study is to explore the link of board characteristics as a feature of corporate governance perspective and firm financial performance. The outputs of the analyses supported that firms responding with good corporate governance mechanisms, being as a very ancient system (Alabdullah, Yahya, & Ramayah,, 2014a), might achieve higher firm financial performance (Sitorus & Murwaningsari, 2019; Lamoreaux, Litov, & Mauler, 2019; Alabdullah, 2016, 2017; Alabdullah, Yahya, & Ramayah, 2014b). This means that good corporate governance mechanisms alleviate the effect of agency costs

Based on the agency theory perspective and its corporate governance problem, the current study investigated how control mechanisms affect firm financial performance with special concentrate on the role of audit committee on the enhancement of firm financial performance. The empirical findings of this study based on the listed companies in the Sultanate of Oman revealed that the control mechanisms, including committee size and board independence, positively enhance financial performance represented by ROE and therefore this leads to encourage firms to focus on such mechanisms. By contrast, audit size, board size and board independence are totally not motivated to engage with financial performance due to the insignificant link with ROA. On the other hand, a negative correlation has been found between board meeting and financial performance represented by ROE. The practical evidence of the implications by the current study found that for improvement of firm financial performance; that even though if most of the GCC governments recently have focused on corporate social responsibility because largely voluntary nature of corporate social responsibility, they should focus of the control mechanisms that suggested by the current study to play a significant role for enhancing firm financial performance.

Based on managerial accounting, Ratings for the environment, society, and governance (ESG) are now crucial measures for assessing how corporations behave with respect to sustainability. This study aims to present research in the managerial accounting and innovation field to determine how industrial firms’ sustainability performance and associated ESG scores relate to one another. This study especially evaluates the management of innovations in the manufacturing industry in terms of Turkey’s ESG performance ratings based on Refinitiv Eikon’s listing. To examine the association between the management of innovations in industrial firms’ overall sustainability performance and ESG scores, hypotheses were developed and tested. Cutting-edge Smart-PLS 4.0 software wasused to carry out a rigorous partial least squares (PLS) analysis together with conventional bootstrapping to accomplish these goals. The results show that the management of innovations in Turkey’s manufacturing sector’s sustainability performance is stronglyimpacted by all ESG issues (social, governance, and environmental scores), which makes it a vital issue from the perspective of the managerial accounting field. The present research emphasizes the management of innovations as a crucial part of determining the sustainability of the industrial sector’s environment. The assignment of goals when conducting planning and policy making should appropriately take into account ESG-related factors, according to the key findings of this study. Industrial firms can improve their overall sustainability performance and make good contributions to the well-being of innovations, the environment and society while upholding sound governance standards by incorporating ESG concepts into decision-making processes. For the purpose of developing strategies that balance economic growth with sustainable development objectives, this research offers insightful information to industrial executives and legislators.