The Impact of Accounting Information Systems on The Organizational Performance of SMEs in Oman

This study examines the impact of Accounting Information Systems (AIS) on the organizational performance of small and medium enterprises (SMEs) in Oman, with a focus on three key components: accounting knowledge, management support, and record-keeping. Data was collected through structured questionnaires distributed via email and social media platforms, including WhatsApp. Using descriptive statistics and multiple regression analysis, the findings reveal that both accounting knowledge and effective record-keeping significantly enhance financial performance among SMEs. In contrast, management support was found to have a minimal effect. The study recommends that SMEs in Oman integrate AIS more effectively into their operations, invest in employee training in accounting practices, and reassess the role of management in supporting financial systems. These measures can strengthen organizational performance and foster long-term sustainability in an increasingly competitive environment.