International Journal of Research in Entrepreneurship & Business Studies最新文献

{"title":"Unravelling the conundrum: Are Entrepreneurship Education and Personality Traits Influential for Entrepreneurial Intentions in University Students","authors":"Younis Al.badi, Rahil Al.alwi, Firdouse R Khan","doi":"10.47259/ijrebs.243","DOIUrl":"https://doi.org/10.47259/ijrebs.243","url":null,"abstract":"Purpose: The research objectives were to analyze the demographical factors that influence the entrepreneurial intentions of university students; To analyze the relationship between students Personality traits and the students’ entrepreneurial intentions and to analyze how Entrepreneurship education, affects entrepreneurial intentions. Design/methodology/approach: The data was collected through a questionnaire to evaluate variables that affect entrepreneurial intentions. The samples of the study included randomly selected, 254 undergraduate students, and the analysis was done using SPSS. Findings: The study revealed that the Personality traits (Students’ Attitudes) had an impact on the Entrepreneurial intention of the students. It is also revealed that the Perception of the students after Entrepreneurship education changes them and influenced their entrepreneurial intentions. Further, it is also confirmed that all the demographic factors did not influence the Entrepreneurial intention of the students but only the factors – Nationality and Residence influenced the Entrepreneurial intention of the students. Research limitations/implications: It is recommended to offer a variety of technical/vocational courses to help entrepreneurs to overcome challenges, as well as a funding structure for students who pitch unique business ideas. Also, to have strong, leading, and social personality training, to make decisions, and to have crisis skills training in marketing, project development, business acceleration, customer service, etc. will also help the future interested entrepreneurs. Social Implications: The formation of a community-wide culture of proper entrepreneurial practices, as well as its inclusion in the school curriculum, will help to build human capital towards embracing entrepreneurship in Oman. Educating future generations about entrepreneurship, developing its concept, encouraging pioneers, giving them all types of support, and creating the right investment climate will help them to become successful future entrepreneurs. Creating a national innovation system will open the door to a wider range of funding options as it provides a financial environment to students who propose unique ideas for new projects. Originality / Value: The study was restricted to the selected variables such as Perception (after Entrepreneurship Education), Personality Traits (Students’ Attitudes), and Entrepreneurial intention to Start a New Business. The study can be extended to all the other socio-economic factors. The study was dealt with students who had a basic knowledge of Entrepreneurship. Similar studies can be extended to all students who were not having Entrepreneurship Education etc. Keywords: Entrepreneurship Education, Perception after Entrepreneurship Education, Students’ Attitudes, Personality Traits, Entrepreneurial Intention","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128065128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Entrepreneurial Preferences in Oman: A Gender-based differentiation analysis","authors":"Firdouse R Khan, A. Bakheet, Iman Al Maktoumi, Noura Al Jahwari, Khalid Al Qatiti","doi":"10.47259/ijrebs.242","DOIUrl":"https://doi.org/10.47259/ijrebs.242","url":null,"abstract":"Purpose: The research objective was to critically analyze the factors responsible for the gender differences in Oman Entrepreneurship and to critically analyze the prevailing gender differences amongst the motivating factors and the survival factors in running the businesses in Oman. Design/methodology/approach: The research data was collected using a well-structured questionnaire and the data was obtained personally. 381 samples were collected from the population who were reported to be successful entrepreneurs. The selection was obtained from the entrepreneurs’ list provided by the Government Scheme Agencies in Oman like SANAD/RIYADA and the analysis was done using SPSS. Findings: The study revealed that both genders considered ‘To obtain a social status’, ‘To use innovative ideas’, ‘To become own boss’, and ‘Success of other entrepreneurs’ as the motivating factors. Further, males have also considered experiences and professional contacts whereas females have considered working independently and excelling with their self-confidence. The study also revealed that both genders insisted on Start-up capital, Self-confidence, Working capital, and Previous business experience, and Religious consciousness factors as the essential factors to run the businesses. Further, male entrepreneurs considered Training as one of the factors required to run the business whereas the female entrepreneurs considered the Right choice of location as a required factor. Research limitations/implications: It is recommended to address the gender differences of entrepreneurship in policies to support private-sector development in Oman and to design effective Entrepreneurship education programs for the future. It is required to follow up on the performance of the female-owned entrepreneurial start-ups so that their goals and objectives can be successfully fulfilled during their life cycle. It is also suggested that the training should be considered essential when designing strategies and policies stimulating entrepreneurial activity for both male and female entrepreneurs. Social implications: Through gender differences, the trends in marketing can be identified which will help to raise awareness for how to improve global marketing standards. Facilitating timely finance in the form of start-up capital, working capital is a must as the entrepreneurs in Oman consider financial assistance as a must to run the business. Previous business experience or educating them to gain experience in the line of their business interest will enable the entrepreneurs to become successful entrepreneurs. Originality/Value: There is no study on gender differences that have been carried out in Oman within entrepreneurial activities. This paper examines the gender difference prevailing amidst entrepreneurship in Oman. This research included only the successful entrepreneurs who were advanced under the Governmental Schemes through RIYADA/SANAD, Oman.","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134006728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factorial Analysis of the Critical Success Factors of Continuous Improvement (CI) Techniques in the Companies from Sohar Industrial Estate, Oman","authors":"Samiya Al-Qayoudhi, S. Pria, V. Prasad","doi":"10.47259/ijrebs.241","DOIUrl":"https://doi.org/10.47259/ijrebs.241","url":null,"abstract":"Purpose: The research objectives were to analyze the role of continuous improvement (CI) techniques in manufacturing in Oman in the CI process and to investigate the crucial factors of CI and the application techniques of CI that have been implemented by the manufacturing companies during the CI process. Design/methodology/approach: A survey questionnaire was developed with the baseline of CI practices used by manufacturing companies in Oman and a convenient sampling method was used to collect the data. 146 completely filled-in questionnaires were collected from 75 manufacturing units out of the entire Public Establishment database. The data was tabulated, compiled. The robustness was tested along with the ranking tests and the factor analysis using SPSS and AMOS. Findings: The results reveal that the Omani manufacturing companies using structured CI programs had lesser product recalls, leading to increased overall sales, decrease in processing time. Further, it is also revealed that the CI culture and Employee Performance Measurement and Review are instrumental in translating into company savings. Research limitations/implications: This research was limited to Sohar Industrial estate only. As there are nine industrial estates in Oman, the research can be undertaken to study the CI practices adoption in all the other industrial estates as well. Social implications: Countries from all over the world are facing numerous challenges due to COVID-19. The paper will help the manufacturing companies in decision making towards the process improvement. Originality/Value: There are not many studies on continuous improvement practices within the Omani manufacturing industry and this paper examines the status of CI implementation in manufacturing companies in Oman.","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128724215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Can Salalah be a round the year Tourism Destination? – Visitors’ Experiences & Expectations","authors":"Noura Al Jahwari, Firdouse R Khan","doi":"10.47259/ijrebs.238","DOIUrl":"https://doi.org/10.47259/ijrebs.238","url":null,"abstract":"Purpose: The aims of the study were to identify and evaluate the internal controls used in a computerized accounting system of the SMEs, to identify and evaluate the merits and demerits of the internal controls used in the companies, and to identify the challenges in the implementation of internal control systems in the computerized accounting system of the SMEs. Design/methodology/approach: A questionnaire was prepared for the study and the responses were obtained through the questionnaire circulating the same among the public of the Al Batinah region of Oman. The samples were selected on a random sampling basis. 201 completed samples were obtained. Further, the study was restricted to the selected variables such as Infrastructure, Services available, Marketing & promotion, and Government support. Findings: The study revealed that Salalah was busy during the Khareef festival season and that there was a lack of infrastructural facilities such as Highways, Hygiene, Emergency health facilities, Telecommunication facilities, and personal amenity services. It was concluded that the marketing to promote Salalah as a year-round destination was inadequate. However, it was observed that the private sector started contributing to the development of Salalah tourism through establishing tourist offices/tourist guide centers/transports for tourists. Research limitations/implications: The study suggested that the Government should educate the youth of Salalah, train and prepare them for the future tourism industry. The study was conducted in the Al Batinah region of Oman and it can be extended to the entire people of Oman to know their expectations. Social Implications: Government should support the people of Salalah through land development schemes etc. and jointly with the private sector need to work involving all the stakeholders to improve tourism in Salalah to attract more people. Green initiatives for the sustainability of tourism in Salalah should be triggered as the natural eco-friendly environment will support it. Originality / Value: The study of its first kind as the study expects to add value to the tourism industry in Oman and particularly Salalah and the Dhofar region.","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124269454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of COVID-19 on the Financial Performance of Bank Dhofar","authors":"Adnan al-Bimani, M. Matriano","doi":"10.47259/ijrebs.235","DOIUrl":"https://doi.org/10.47259/ijrebs.235","url":null,"abstract":"Purpose: The aims of this research was to identify how COVID-19 had affected the financial performance of Bank Dhofar, to analyze the financial performance indicators, to evaluate how did Bank Dhofar react to the changes and to evaluate whether Bank Dhofar had taken right action take to mitigate potential financial performance damages. Design/methodology/approach: This research follows a descriptive analytics research method. The primary data was collected using a questionnaire. Samples were selected based on random sampling technique. 30 samples were collected from those who were related to and involved in the audit and accounting of the financial information services of Bank Dhofar. Once the data was collected, the analysis was done using Microsoft Excel. Findings: Based on the financial reports, COVID-19 has negatively impacted the profit generated of Bank Dhofar and also negatively impacted the Net Interest Margin (NIM). Bank Dhofar had also taken necessary precautionary measures against COVID-19 such as reserves and provisions. Research limitations/implications: Based on the results, it was recommended that the Bank focuses on the digitized platform for an even more efficient mean of working remotely and focus on employee morale, as these factors may negatively impact financial performance. Social Implications : This research would add collective knowledge on how COVID-19 affected the nation and could influence decision makers, rules and regulations. Originality / Value: No research was found regarding the financial performance of a bank in Oman during COVID-19. This research was an attempt to tackle the situation and thrown light.","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133381345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Internal Control through Computerized Accounting System among Small and Medium Enterprises in Oman","authors":"Asila Alzakwani, M. Matriano","doi":"10.47259/ijrebs.237","DOIUrl":"https://doi.org/10.47259/ijrebs.237","url":null,"abstract":"Purpose: The aims of the study were to identify and evaluate the internal controls used in a computerized accounting system of the SMEs, to identify and evaluate the merits and demerits of the internal controls used in the companies, and to identify the challenges in the implementation of internal control systems in the computerized accounting system of the SMEs. Design/methodology/approach: The population of the study was the employees of the SME’s registered with Ministry of Commerce and Industry (MOCI) in Muscat, Oman. Samples were selected from this population on a random sampling basis. One-member employee from the SMEs representing the enterprise filled the questionnaire. The survey was conducted through a questionnaire using a Google form. 220 samples were collected from the population. The data collected was analyzed using data processing methods and Microsoft excel. Findings: The study found that SMEs were using computers to perform their daily transactions and the accounting software used by SMEs were cheap, of low quality and not proficient enough. One of the components of internal control system, i.e. monitoring was implemented by most of the SMEs and they also stated that they rarely hired an external auditor for auditing because of the expensive auditing fees. It was also stated that the security mechanisms were not properly implemented in the SMEs because of the expensive cost. Research limitations/implications: The study suggested that the Government should emphasize the SMEs to implement a good internal control system. This can reduce the errors and also increase the efficiency of operations. SOX in Omani context should be strictly implemented making it statutory and mandatory for all the SMEs in Oman and such statutory laws will help the auditors to abide by the rules and regulations to be followed. Social Implications : Government should support SMEs through providing education on the importance of internal control systems as most of the employees of SMEs are poorly educated/illiterates. The Government should set a price ceiling to the external auditors on the auditing fees exclusively for SMEs so that they can afford. Originality / Value: No study was carried before in relates to the impact of the internal control system through the computerized accounting system among the SMEs in Muscat, Oman. This study will through light on the statutory laws required for the sake of internal control measures required for the SMEs.","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127455737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Examining the Effect of Budgetary Controls on the Financial Performance of Oman Telecommunication Company","authors":"Raya Mohammed Al Mahroqi, M. Matriano","doi":"10.47259/ijrebs.234","DOIUrl":"https://doi.org/10.47259/ijrebs.234","url":null,"abstract":"Objectives The objectives of the study were to analyze the different budgetary control techniques that affect and how it affects the financial performances; to determine the ways of effective budgetary control affecting the financial performances and to identify and to evaluate the roles of top management in budgetary control techniques of the Oman Telecommunications Company. Research Methodology A questionnaire was prepared for collecting the survey. The respondents were the employees of the financial department and also officials and supervisors from other departments of the Oman Telecommunications Company. The questionnaires were distributed to 60 members and the data collected was analyzed using Microsoft Excel to obtain the frequencies, percentages, and descriptive analysis. Findings The results indicated that there is a positive relationship between budgetary control and the financial performance of the company. The results also indicated that the company preferred the Responsibility accounting technique, Revenue budgeting technique, and variance analysis technique. It is also reported that the management is informed of the deviations regularly, and the managers take corrective measures promptly as and when required. It was found that the top management of the Oman Telecommunications Company is aware of the importance of budgetary control techniques and supports them. Research Implication From the results, it was recommended that the company should give prior attention to developing budgetary control through proper planning, ensure continuous evaluation of comparative analysis of actuals vs. budget. It was also suggested that the company introduce enterprise resource planning (ERP) as the monitoring will become easy for the financial management in ensuring the productivity of the employees in the budgetary control process. Social Implication The study will allow financial managers in various companies to understand the serious nature of budgetary control techniques, their importance, and the extent of the impact which in turn will help them to improve efficiency in achieving financial performances. Novelty No study was carried out before to study the impact of budgetary control on the organizational performance of Oman Telecommunication Company. This is a maiden attempt.","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125099009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Online Work on the Operating Costs of Petroleum Development Oman (PDO)","authors":"Hana ALhabsi, M. Matriano","doi":"10.47259/ijrebs.236","DOIUrl":"https://doi.org/10.47259/ijrebs.236","url":null,"abstract":"Purpose: The objectives of the study were to evaluate how PDO is adapting to the online work approach, to analyze and identify the operating costs of the company that got affected by switching to an online work approach, to evaluate the impacts of the online work approach on operating costs and to evaluate the effects of online work on financial performance and changes in operating costs. Design/methodology/approach: The population of the study was the employees of PDO – the managers and the employees of the accounting and finance department especially those who were involved with the financial issues and were responsible for the company’s cost and revenue calculations. The study included 54 samples from the population. The survey was conducted through a questionnaire using a Google Form and the samples were selected on a random sampling technique. Interview was also conducted. The data collected were analyzed using different data processing methods of data analysis. Findings: The study revealed that PDO successfully adapted to the transition from traditional working to online working and the technology played a key role in doing so. Employees felt benefitted from online working as they were able to manage work-life balance. It was also observed that working online with efficiency reduced the operating costs and increased productivity. It was confirmed the claim that the work-from-home online working benefitted the company significantly in reducing the operating costs. Research limitations/implications: It was suggested that the employees should be well equipped with modern technological equipment and advanced applications to support the online working conditions. The option should be given to employees to work from home should be made as a part of the work routine work even after the pandemic to maintain the work-life balance. Social Implications : The study suggested that the management including the project owners and managers must focus and work more on developing a work style that suits the requirements of different work teams in online working. Originality / Value: This is the first time a study of this kind was carried out to find out the impacts of pandemic on the operating costs and the financial performance of a company. This is a maiden attempt.","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132074182","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Backlogs through Bottlenecks in Warehouse Pickups Areas: A Case Study - Gulf Nails manufacturing LLC","authors":"Ahmed Al Saqri, Panagiotis Nikolaou","doi":"10.47259/ijrebs.233","DOIUrl":"https://doi.org/10.47259/ijrebs.233","url":null,"abstract":"Purpose The study aims to investigate backlogs within the picking procedures, to find out what is causing storage picking bottlenecks, and to estimate its effect on creating throughout warehouse picking operations. Design/methodology/approach For this study, a survey questionnaire was used to collect data from a primary source. The staff of the Gulf Nails Enterprise was taken into account as the population of the study. A total of 20 responses were recorded from the population of 50 persons employed in the company. The collected data was analyzed quantitatively to bring out the results. Findings The findings confirmed that most of the warehouse pickup area bottlenecks occur due to the least adaptation towards technologies. It is shown that the bottleneck issue could affect 20 to 30 percent of the production line. It is also evidenced that not only tools but strategic planning and efforts by the staff are extremely important in solving a bottleneck issue. Research limitations/implications The study recommended that an inventory management system would keep the bottlenecks in check. Introducing modern technology could help to solve such issues so that human efforts would not be wasted. It is also suggested that the firm should not rely fully on technology solutions as it is also one of the causes of bottlenecks. Social implications This paper will help understand, recognize and solve the various issues faced by the majority of companies in the area of warehouse pickups, not only in Oman but outside as well. Originality/Value There has been a lot of studies and research on several areas of warehouse operations but none so far on the topic of the general pickup area of the warehouse.","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"289 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131991767","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Performance Evaluation of Commercial Banks in Oman Using Ratio Analyses","authors":"Firdouse R Khan, Iman Suleiman Al Maktoumi","doi":"10.47259/IJREBS.212","DOIUrl":"https://doi.org/10.47259/IJREBS.212","url":null,"abstract":"Purpose of the study: The purpose of the study was to critically analyze the effectiveness of banks’ performances and to examine the associations amongst the asset management, banks’ size, operational efficiency, and their impact on the bank’s performance. Design/Methodology/Approach: The secondary data was obtained from the annual reports of five selected commercial banks of Oman listed in the Muscat Securities Market (MSM) for the period 2013 to 2019. The collected data was analyzed through financial ratios using excel and SPSS and was used to evaluate the banks’ performance. Findings: The study revealed that the Operational Efficiency (OE) of the selected commercial banks had an impact on the Return on Assets (ROA); advances of the selected commercial banks had an impact on the interest income whereas operational efficiency of the selected commercial banks had NO impact on the Interest Income. The study further confirmed that Bank Muscat proved to be the bank that performed well over the years 2013 to 2019. Research Implications: The study proved that the banks’ financial performances can be measured through the assets size, asset management, and equity management using ratio analysis which can be a good measure to adjudge the financial performances of the banks. Social Implications: The study helps the stakeholders of the banks to understand the factors and the banking activities that might help to enhance the financial performances of the banks and to take necessary action and suitable decisions accordingly. Originality/value: The study was restricted to five selected commercial banks of Oman and the study had relied mostly on quantitative techniques involving ratio analyses. The study can be extended to all the commercial banks in Oman including the most determining factor viz. customer satisfaction. Keywords: Financial Performance of Banks, Operational Efficiency, Return on Assets, Return on Equity, Interest Income, Ratio Analyses","PeriodicalId":107944,"journal":{"name":"International Journal of Research in Entrepreneurship & Business Studies","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128833020","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}