Purpose – Although many studies have been conducted in this area in many countries, there is still, a few studies on these enterprises have been done in Oman concerning the obstacles and constrains. The paper aims to discuss this issue. Design/methodology/approach – The main purpose of this paper is to throw light on the challenges and constraints faced by small and medium enterprise (SMEs) in Al Batinah Governorate of Oman and try to give some suggestions to solve problems. Findings – The data have been gathered through questionnaires from SMEs in Al Batinah Governorate in Oman. The descriptive analysis has been used to analyze the data, nonparametric testing and analysis of variance. Originality/value – After the data have been analyzed, the results show that obstacles and constrains facing SMEs in Al Batinah Governorate accordance to their importance are as follows: the investment environment come fist obstacles, capabilities of business owners come second, followed by the marketing obstacles, finance obstacles, while the legislations and regulations obstacles came last. Some of the recommendations have been presented which call for more attention and concentration on solving the obstacles facing SMES in Oman.

This study aims to identify the level of availability of entrepreneurial characteristics among undergraduate students in some universities of Sudan and Oman, and test whether these characteristics have a significant impact on the entrepreneurial intention of these students. The study also intends to make comparison between the attitudes of students in Sudan and Oman towards establishing their businesses (self-employment). The sample of the study (n = 574) consists of students

This research aims to examine the influence of internal audit on effective corporate governance in commercial banks listed on Muscat Securities Market (MSM) in Oman. A questionnaire was used to collect data and was distributed to the 100 top senior level officials and internal audit department of the commercial banks. The regression model that was used in this study was five dependent variables: internal audit independence; proficiency and due professional care; nature of work; quality assurance and improvement program; and managing the internal audit activity. The finding of the research establishes a significant positive relationship between internal audit and effective corporate governance. Variables internal audit independence, proficiency and due professional care, and nature of work were significantly associated with corporate governance. For quality assurance and improvement program and managing the internal audit activity, their influence on corporate governance is not statistically significant.

The main objective of this study is to demonstrate the effects of accounting information on the decisionmaking process in selected companies in the Omani food industry. The study sample consists of 100 top managers from the selected companies. A descriptive and analytical approach has been adopted to achieve the objective of the study. A structured questionnaire was used to collect primary data. An Empirical research design has been used with the aid of a statistical package for social sciences SPSS version 24). The results of the analysis of ANOVA showed that there is a positive and significant effect of reliability and comparability on decision-making. At the same time, there was no significant relationship between relevance and decision-making. The study underscores the importance of accounting information predictors in the decision-making process.