Purpose: The aims of the study were to identify and evaluate the internal controls used in a computerized accounting system of the SMEs, to identify and evaluate the merits and demerits of the internal controls used in the companies, and to identify the challenges in the implementation of internal control systems in the computerized accounting system of the SMEs. Design/methodology/approach: A questionnaire was prepared for the study and the responses were obtained through the questionnaire circulating the same among the public of the Al Batinah region of Oman. The samples were selected on a random sampling basis. 201 completed samples were obtained. Further, the study was restricted to the selected variables such as Infrastructure, Services available, Marketing & promotion, and Government support. Findings: The study revealed that Salalah was busy during the Khareef festival season and that there was a lack of infrastructural facilities such as Highways, Hygiene, Emergency health facilities, Telecommunication facilities, and personal amenity services. It was concluded that the marketing to promote Salalah as a year-round destination was inadequate. However, it was observed that the private sector started contributing to the development of Salalah tourism through establishing tourist offices/tourist guide centers/transports for tourists. Research limitations/implications: The study suggested that the Government should educate the youth of Salalah, train and prepare them for the future tourism industry. The study was conducted in the Al Batinah region of Oman and it can be extended to the entire people of Oman to know their expectations. Social Implications: Government should support the people of Salalah through land development schemes etc. and jointly with the private sector need to work involving all the stakeholders to improve tourism in Salalah to attract more people. Green initiatives for the sustainability of tourism in Salalah should be triggered as the natural eco-friendly environment will support it. Originality / Value: The study of its first kind as the study expects to add value to the tourism industry in Oman and particularly Salalah and the Dhofar region.

Purpose: The aims of the study were to identify and evaluate the internal controls used in a computerized accounting system of the SMEs, to identify and evaluate the merits and demerits of the internal controls used in the companies, and to identify the challenges in the implementation of internal c...