Practical knowledge in preparing financial statements and ICT-enabled financial plans: An empirical study among entrepreneurial students in Oman

Objective: This paper aims to examine practical knowledge in preparing financial statements (FStts), information and communication technology (ICT) ICT-enabled plan (ICTeFP) among entrepreneurial students within Universities Oman.Research Design & Methods: Primary data were collected from university analyze FStts related ICT skills. Items of considered measure students’ prepare FStts. Besides, skills basic Microsoft tools have also been considered.Findings: The findings evaluated by applying structural equation modelling-partial least squares (SEM-PLS). the current study reveal that is lacking whereas it shows possess adequate ICT. Thus, automated ICTeFP can be useful managing entrepreneurship creativity innovation course more effectively.Implications Recommendations: suggest an excellent contribution enrich recently compulsory course, (both for accounting non-accounting students), creativity, innovation.Contribution Value Added: solely who are studying innovation, Oman. research one first empirically relationship between FStts, ICT, universities