Sustainability being the buzz word, in the context of Sustainable Development Goals (SDGs) and increasing climate change issues, has attracted the attention of academic and industrial researchers. Consequently, the number of research attempts on sustainability has escalated to quench the soaring...

Purpose - This paper examines the effect of specific macroeconomic variables on tax revenue policy in Oman, as an oil-dependent economy, using annual data from 1991 to 2020. Design/methodology/approach - The autoregressive distributed lag model is used, and its outcomes were verified by numerous...

This study investigates the configurational pathways enabling women in Oman to translate entrepreneurial intentions into technology venture creation. By integrating institutional theory and resource‑based view, we develop a novel framework examining how formal institutional support (FIS),...

Since oil was discovered in the 1960s, Oman’s economy and living standards have improved significantly. Yet, it has also created a vulnerable economic structure, with economic growth and external and fiscal balances being highly sensitive to oil price swings. While current diversification...

As its reform agenda advances under Oman Vision 2040, Oman has demonstrated strong resilience to heightened global uncertainty, renewed geopolitical tensions, and oil price fluctuations in 2025. Nonhydrocarbon economic activities continue expanding, while inflation remains low. Fiscal and...

The global maritime and logistics sectors are undergoing rapid digital transformation driven by emerging technologies such as automation, the Internet of Things (IoT), and blockchain. Artificial Intelligence (AI), with its ability to analyze complex datasets, predict operational patterns, and...

This study investigates the relationship between capital intensity, debt financing, and profitability in non-financial firms in Oman over the period 2012-2022. Using a robust panel dataset of 76 firms, the research explores how capital structure dynamics influence firm performance across...

This study examines the impact of digital technologies, particularly Artificial Intelligence (AI), Business Intelligence (BI), and Digital Transformation (DT), on enhancing supply chain performance in Oman's manufacturing and logistics sectors. Anchored in the Resource-Based View (RBV) and...

This study empirically examines how information technology (IT) governance and digital financial transformation interact to influence economic sustainability performance. The research instrument used in the current study is a questionnaire survey. The data were collected from different...

Motivated by Oman's economic transformation agenda, this paper: (i) takes stock of the state of digitalization in Oman; (ii) provides an illustration of potential gains from enhanced digitalization; and (iii) highlights policy priorities that can support the authorities endeavors in advancing...

The transition to a vibrant economy under Oman Vision 2040 and the urgency to develop a more dynamic private sector that can absorb the entry of a young and educated labor force both stress the need to empower SMEs, which play a large role in supporting job creation and nonhydrocarbon activity...

The prevalent strong preference for public sector employment among young Omanis, coupled with demographic pressures and medium-term fiscal sustainability objectives amid economic diversification away from hydrocarbons, underscores the urgency to pivot towards a more dynamic private sector that...

Despite recent government-led initiatives to improve investor access and encourage participation by local businesses, capital markets in Oman remain relatively small and illiquid and the investor base remains dominated by domestic banks and pension funds. This paper reviews the experiences of...

The Central Bank of Oman (CBO) has a strong focus on transparency, building on the Omani Vision 2040. In line with the country's long-term vision, Vision 2040 (see Box 1), the CBO is committed to enhancing its policies and operations in line with international best practices. The Central Bank...

This study investigates the factors that affect the adoption of mobile payment systems in Oman, focusing specifically on small and medium-sized enterprises (SMEs) within the expanding FinTech landscape. By utilizing secondary sources of data from the Central Bank of Oman and global FinTech...

This research aims to explore how digital dynamic capabilities (digital sensing, digital capturing, and digital transforming capability) enable digital transformation to enhance the environmental performance of SMEs in Oman, focusing on understanding the moderating role of cost in this...

Oman has achieved a remarkable improvement in its economic fundamentals. The fiscal and external positions have strengthened significantly, while nonhydrocarbon growth is picking up amid low inflation. Investor confidence has increased, paving the way for rising private sector investments....

The study aims to provide a comprehensive, sustainable, and technologically advanced traceability model that enhances the safety and resilience of the food supply chain in Oman. It also seeks to create a framework for enhancing safety and resilience in the supply chain. This framework will...

Background In Oman, research on workplace bullying remains in its nascent stage, with a notable lack of qualitative studies that delve into the lived experiences of victims. This qualitative phenomenological study seeks to address this gap by exploring the lived experiences and consequences of...

Research on employee performance in Oman has primarily addressed economic growth and Vision 2040, but the intersection with organizational memory and knowledge withholding is underexplored. This study aims to identify the mediating role of knowledge withholding behaviors on the impact of...

Purpose: This study aims to investigate the impact of big data disclosure on audit quality in the Omani context. Design/methodology/approach: This study used data extracted from annual reports for a sample from financial companies listed on the Muscat Stock Exchange over the period from 2014 to...

This study is a systematic review of literature related to human resource management (HRM) practices in the Sultanate of Oman. The study aimed to advance research and practice related to HRM practices in the context of Oman. The study evaluates the effectiveness of HRM practices in enhancing...

This study is purposed to analyse whether COVID-19 pandemic affects the sourcing arrangements IAF. This research uses the signaling theory framework and existing literature to establish hypotheses that are examined using probit regression. The analysis is conducted on a dataset comprising 141...

This paper underlines the significance of free trade agreements in attracting foreign direct investment and their impact on the operational capacities of local firms in host countries. It argues that free trade agreements do not only eliminate barriers to trade, but they also increase the size...

Purpose Health technologies are advancing rapidly and becoming more expensive, posing a challenge for financing healthcare systems. Health technology assessment (HTA) improves the efficiency of resource allocation by facilitating evidence-informed decisions on the value of health technologies....

Underpinned by Vision 2040, Oman aims to reduce its economic reliance on the hydrocarbon sector by diversifying its economy. Reforms are targeted to develop a well-diversified, private-led, sustainable, and inclusive economy where innovation and knowledge play a more prominent role. This...

Oman's potential nonhydrocarbon real GDP growth has trended downward since the global financial crisis, with a negative contribution from total factor productivity. This paper estimates productivity gains associated with structural reforms and identifies key binding constraints and reform...

Amid a pegged exchange rate to the US dollar and an open capital account, Oman's policy rates move closely with US monetary policy. In this analysis, we show empirically that transmission from policy rates into effective lending and deposit rates remains subdued in Oman, even compared to GCC...

Fiscal risks are multifaceted in Oman and their potential impact on the fiscal position could be significant. Identification, monitoring, transparent reporting, and effective risk management of fiscal risks are a key component of a sound medium-term fiscal framework and paramount in underpinning...

This study explores several key aspects: (1) the impact of factors such as the environment, location of higher education institutions, personal motivation, fees, and pricing on student satisfaction; (2) the influence of these factors on students' perceptions of learning, as well as their...

This study is a systematic review of literature related to human resource management (HRM) practices in the Sultanate of Oman. The study aimed to advance research and practice related to HRM practices in the context of Oman. The study evaluates the effectiveness of HRM practices in enhancing...

This paper underlines the significance of free trade agreements in attracting foreign direct investment and their impact on the operational capacities of local firms in host countries. It argues that free trade agreements do not only eliminate barriers to trade, but they also increase the size...

This Selected Issues paper revisits the exposure of Oman's fiscal position to an array of potential risks, zooming in on the impact of oil price volatility and potential risks stemming from state-owned enterprises. It documents actions taken by Omani policymakers to mitigate the impact of fiscal...

The 2023 Article IV Consultation discusses that Oman's economic recovery continues while inflation remains contained which is supported by favorable oil prices and sustained reform momentum. The banking sector remains resilient. Profitability has recovered to prepandemic levels, capital and...

This study delves into the dynamics of green product innovation, artificial intelligence (AI) adaption, and intellectual capital, investigating their impact on the competitiveness of firms in Oman. It emphasizes the crucial role of government intervention and R&D investments in this process....

This study uses transaction cost economics theory to explain the interplay of artificial intelligence readiness, frugal innovation, and business model innovation to achieve SMEs' internationalization objectives. A survey is conducted among SMEs using cluster sampling to determine their readiness...

Purpose: This study aims to investigate the impact of big data disclosure on audit quality in the Omani context. Design/methodology/approach: This study used data extracted from annual reports for a sample from financial companies listed on the Muscat Stock Exchange over the period from 2014 to...