The conceptual framework of SMEs financial success in Sultanate of Oman

SMEs financial success contributes to the nation`s GDP and helps in jobs creation, while SMEs financial failure will lead to issues, such as low job creation and Non-Performing Loans. From the perspective of the Sultanate of Oman, the SMEs financial performance is one of the government major concerns due to its significance and implications on the future of the national economy. Thus, it is worthwhile to assess the SMEs financial literacy and entrepreneurs\u27 competencies (EC) as enablers of SMEs financial performance betterment. However, review of the literature and the practical evidence available give the impression that each sub-dimensions of entrepreneur competencies (EC) does not effect identically on SMEs financial performance. Therefore, it has become important to understand the financial literacy and entrepreneur competencies (EC) sub-dimensions effect on SMEs financial performance so that their significance and importance can be identified. This study aims to provide empirical evidence about the effect of financial literacy and each sub-dimensions of entrepreneur competencies (EC) on SMEs financial performance in the Sultanate of Oman. Besides, this research tends to examine the role of firm resources availability and government support as moderators. Resource-Based View Theory (RBV) will be adopted to extend the existing literature on SMEs financial performance determinants from SMEs entrepreneurial perspective. As research novelty and theoretical contribution, this research study\u27s the interactions offinancial literacy and each sub-dimensions of entrepreneur competencies (EC) with firm resources availability and government support, as moderators. The convenience sampling method will be used with SMEs sample size of 200 and 300questionnaires will be distributed to SMEs founders/owners in Sultanate of Oman. The structural equation modelling (SEM) through partial least square (PLS) approach will be used to test the study hypotheses. The present research findings are expected to broader the picture of entrepreneur competencies (EC) and SMEs performance researches by revealing the financial literacy and each sub-dimensions of entrepreneur competencies (EC) effect on SMEs financial performance. Further, it may confirm the moderating role of firm resources availability and government support on SMEs financial performance