Small and medium entities (SMEs) may not have an appreciable impact on the economy of a country unless they are performing well. In the UAE, the performance of SMEs still appears to be unimpressive despite the actions of the government. Cross-sectional research design and survey methods were used in research work since the managers and employees of SMEs were the primary sources of data. The result from the study revealed that organizational factors positively and significantly impacts SMEs performance. Future researchers will benefit largely from this present study because it will guide them on how and where to focus their research. The findings of the study will assist UAE agencies and institutions in understanding the mediating role of ABC adoption as the key drivers and exert a strong influence on performance for SMEs in UAE. The government and policymakers should look at the involvement of external partners in facilitating innovation activities among SMEs in UAE.

In Dubai, the government alone cannot bring about economic development and provide jobs to all and sundry. Businesses established by individuals and corporate entities aid the government in the provision of jobs to people and contribute to the economic growth and development of a country. The role of SMEs is crucial in most of the countries of the world and they contribute significantly towards provision of employment opportunities in their local communities and development of their economies. The main objective of this study is to examine the factors influencing the performance of SMEs in the UAE. The findings from the analysis found that technological factors and environmental factors have a positive and significant impact on SMEs performance. This study has a significant contribution to the body of literature as it provides a worthy theoretical framework in it. Besides theoretical contribution, this study also provides practical implications to SMEs, government and policymakers. The future direction of this study would enhance the future body of literature.