Management Support and Government Regulation in Accelerating AI Accounting Tools Adoption Among Omani SMEs

This study examines the influence of management support and government regulation on artificial intelligence (AI) accounting adoption among Omani small and medium-sized enterprises (SMEs), aligned with Oman Vision 2040 objectives. As AI integration into accounting practices becomes essential for enhancing operational efficiency and competitiveness, limited empirical research has explored the determinants of AI accounting tool adoption within the Omani SME context. Primary data were collected through structured questionnaires administered to 92 employees across SMEs in the Sultanate of Oman via personal email and social media platforms. Data analysis was conducted using SPSS to examine relationships between identified constructs. Findings reveal that management support exerts a significant positive influence on AI accounting adoption, while government regulation similarly demonstrates a significant positive relationship with adoption behavior. These results provide practical insights for policymakers and business leaders seeking to enhance AI adoption strategies within Oman's SME sector. The study contributes to the growing body of literature on digital transformation in developing economies and offers actionable recommendations supporting Vision 2040's goals of fostering digital innovation and economic diversification through technology-enabled business practices.

Alsinani, S. M. K. (2026). Management support and government regulation in accelerating AI accounting tools adoption among Omani SMEs. Journal of Applied AI and Smart Technologies, 1(1), 1–8.