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Do Better Records Mean Better Returns: Examining The Impact Of Record-Keeping Practices On Sme Performance

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  • Lenin Kumar Nooney

Abstract

This study examines the influence of record-keeping practices on the financial performance of SMEs in Nizwa, Oman, focusing on Accuracy, Completeness, Timeliness, Security and Data Protection, Compliance with Regulatory Standards, Use of Technology, and Auditability. A quantitative descriptive survey was conducted among 173 SMEs using a researcher-developed questionnaire validated through expert review and pilot testing. Data were analyzed using descriptive statistics, reliability analysis, correlation, and multiple regression. The findings indicate that SMEs exhibit strong traditional record-keeping practices, although technology adoption remains limited. Overall, record-keeping practices significantly influence financial performance. Among the dimensions examined, Auditability showed a significant positive effect on Return on Assets (ROA). The study was limited to SMEs in Nizwa and relied on cross-sectional, self-reported data. The findings suggest that strengthening auditability and promoting digital record-keeping can enhance SME performance. This study provides context-specific evidence on record-keeping practices and SME performance in Oman.

Suggested Citation

  • Lenin Kumar Nooney, 2026. "Do Better Records Mean Better Returns: Examining The Impact Of Record-Keeping Practices On Sme Performance," International Journal of Social Science, Management and Economics Research - IJSSMER, International Journal of Social Science, Management and Economics Research - IJSSMER, vol. 4(4), August.
    • Handle: RePEc:ags:ijssme:414528
    DOI: 10.22004/ag.econ.414528
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    File URL: https://ageconsearch.umn.edu/record/414528/files/DO%2BBETTER%2BRECORDS%2BMEAN%2BBETTER%2BRETURNS_%2BEXAMINING%2BTHE%2BIMPACT%2BOF%2BRECORD-KEEPING%2BPRACTICES%2BON%2BSME%2BPERFORMANCE.pdf
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