Examining the moderating effect of perceived government support on e-business adoption among Omani SMEs

• This study extends the Unified Theory of Acceptance and Use of Technology (UTAUT) by examining the moderating effect of Perceived Government Support (PGS) on e-business adoption among Omani SMEs. • Empirical analysis confirms that Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions significantly influence e-business adoption. • Among these relationships, only Facilitating Conditions is significantly moderated by Perceived Government Support, suggesting infrastructure readiness is more impactful with institutional backing. • The study employed a quantitative cross-sectional design with data collected from 641 Omani SME owners and managers engaged in government-supported digital initiatives. • Findings provide practical insights for policymakers to optimize digital infrastructure, training, and incentives that enable SMEs to transition into the digital economy effectively. This study examines the moderating effect of Perceived Government Support (PGS) on the adoption of e-business among Small and Medium Enterprises (SMEs) in Oman, drawing on the Unified Theory of Acceptance and Use of Technology (UTAUT). While prior research has examined the direct influence of UTAUT constructs, fewer studies have considered institutional support as a contextual moderator in developing economies. To address this gap, the present study integrates PGS into the UTAUT model to explore its role in shaping e-business adoption in Oman. A quantitative, cross-sectional survey was conducted with 641 SME owners, managers, and decision-makers who had benefited from government support programs. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to test the hypothesised relationships. The results show that Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions significantly influence e-business adoption. More importantly, PGS was found to positively moderate the relationship between Facilitating Conditions and e-business adoption, underscoring the critical role of perceived institutional support in amplifying the enabling environment for digital transformation. The study’s novelty lies in extending UTAUT by incorporating a government-related contextual moderator that reflects the realities of emerging economies. Practically, the findings provide policymakers and SME development agencies with evidence-based insights to design targeted interventions such as infrastructure investment, training, and financial incentives that are especially vital for micro and small enterprises operating under resource constraints.