This paper aims to investigate small and medium enterprises’ (SMEs) owner–managers’ awareness, willingness and perceptions concerning Islamic financing instruments as an alternative sourcing decision in SMEs’ businesses.,The research employed mixed methods to gather data. A questionnaire survey was conducted via face-to-face interviews with 385 SME owner–managers operating in Muscat, Oman’s capital city, along with face-to-face discussion on Islamic finance with 86 SME owner–managers. Descriptive and thematic analysis were used to analyse the data.,The findings indicate that SME owner–managers are aware of Islamic banking principles and have knowledge of Islamic financial instruments, despite Islamic finance being new to Oman. Interestingly, although the majority of the participants indicated their intention to adopt this new finance method, they were motivated by special requirements other than finance. Their positive perception of Islamic financing methods could play a significant role in developing the Islamic banking industry.,The research is limited in that its data came only from Omani SME owner–managers in Muscat. Future research could investigate wider samples. Secondly, the study’s findings lack generalisability to larger and public enterprises, because only SME owner–managers were surveyed.,This study will be important for policy makers concerned about SMEs’ financing, Islamic financial institutions and new entrants into the Islamic banking industry, as it provides empirically evidence of Omanis’ views, and more specifically those of Omani SME owner–managers, on the recent introduction of Islamic finance into the country. The insights this study offers should help them to develop the strategies required to attract SMEs and to construct policies and regulations to improve Oman’s Islamic banking industry.,The research is significant, as it is the first study to investigate the awareness, willingness and perceptions of Omani SMEs regarding Islamic banking in Oman. Even though all Omanis are Muslims, Oman was the last of the six-nation Gulf Cooperation Council countries to introduce Islamic finance. Thus, this emerging market provides an important basis from which to extend future research on Islamic finance to other potential Islamic finance markets.

中文翻译：

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阿曼中小企业对伊斯兰金融系统的看法

本文旨在调查中小企业（SMEs）的所有者-经理们对伊斯兰融资工具作为中小企业业务中另一种采购决策的认识，意愿和看法。该研究采用混合方法收集数据。通过在阿曼首都马斯喀特对385名中小型企业所有者-经理进行面对面的访谈进行了问卷调查，并与86名中小型企业所有者-经理进行了伊斯兰金融的面对面讨论。使用描述性分析和主题分析对数据进行了分析。研究结果表明，尽管伊斯兰金融对阿曼来说是新事物，但中小企业所有者-经理仍了解伊斯兰银行业原则并了解伊斯兰金融工具。有趣的是，尽管大多数参与者表示有意采用这种新的融资方式，他们受到财务以外的特殊要求的激励。他们对伊斯兰融资方式的积极看法可能对发展伊斯兰银行业发挥重要作用。研究有限，因为其数据仅来自马斯喀特阿曼中小企业所有者兼经理。未来的研究可能会调查更广泛的样本。其次，该研究的结果缺乏对大型和国有企业的普遍性，因为仅对中小企业所有者-经理进行了调查。该研究对于关注中小企业融资，伊斯兰金融机构和进入伊斯兰银行业的新进入者的政策制定者而言非常重要。它为阿曼人最近将伊斯兰金融引入该国提供了经验证据，尤其是阿曼中小企业所有者和经理的观点。这项研究提供的见解应有助于他们制定吸引中小企业所需的战略，并制定政策和法规以改善阿曼的伊斯兰银行业。该研究具有重要意义，因为这是第一项研究对阿曼伊斯兰银行的认识，意愿和看法的研究。阿曼中小企业与阿曼的伊斯兰银行业务有关。即使所有阿曼人都是穆斯林，阿曼还是六个国家的海湾合作委员会成员国中最后一个引入伊斯兰金融的国家。因此，这个新兴市场提供了重要的基础，可以将对伊斯兰金融的未来研究扩展到其他潜在的伊斯兰金融市场。阿曼中小企业对阿曼伊斯兰银行业务的意愿和看法。即使所有阿曼人都是穆斯林，阿曼还是六个国家的海湾合作委员会成员国中最后一个引入伊斯兰金融的国家。因此，这个新兴市场提供了重要的基础，可以将对伊斯兰金融的未来研究扩展到其他潜在的伊斯兰金融市场。阿曼中小企业对阿曼伊斯兰银行业务的意愿和看法。即使所有阿曼人都是穆斯林，阿曼还是六个国家的海湾合作委员会成员国中最后一个引入伊斯兰金融的国家。因此，这个新兴市场提供了重要的基础，可以将对伊斯兰金融的未来研究扩展到其他潜在的伊斯兰金融市场。