This study investigates how financial resources and entrepreneurial orientation (EO) may influence the performance of small- and mediumsized enterprises (SMEs) in the United Arab Emirates (UAE). Twenty-seven interviews were conducted and evaluated using the method of GABEK® (A GAnzheitliche BEwältigung von Komplexität – holistic processing of complexity). The research demonstrated that access to financial resources has significantly mediated EO’s effect on the SMEs’ performance. The study found that financial autonomy, enhanced through both personal financing and availability of external finance sources, plays a central role in supporting the EO dimension of autonomy and enhancing the SMEs’ performance. In particular, the other EO dimension of risk-taking is stymied by lack of funds with which to take commercial and market opportunities. However, when an innovation strategy is pursued and adopted, access to finance can be facilitated, either through financial institutions or through other governmental funding programs attracting high potential innovators. Furthermore, financial barriers, difficulties accessing bank financing, and legal issues have a detrimental impact on SMEs’ growth. The study has implications for policy-makers in the UAE, specifically in terms of sending a signal for lending institutions to consider strategies that provide access to affordable financial services to satisfy SMEs’ needs.

Abstract
1. Introduction
2. Review of Theory and Literature
    2.1. Review of Theory
    2.2. Literature on Entrepreneurial Orientation,Access to Finance and Firm Performance
3. Methodology and Results
    3.1. Insights from Key Informants
    3.2. Enterprise Start-up Stage
    3.3. Business Growth Stage
    3.4. Expanding Business
4. Discussion
5. Conclusion
References

• Hajer ZARROUK([1] Assistant Professor of Finance, Higher Colleges of Technology, Abu Dhabi, UAE [2] University of Tunis El Manar, Faculty of Economic Sciences and Management of Tunis, PS2D, Tunisia) Corresponding Author
• Mohamed SHERIF([1] Edinburgh Business School, Heriot-Watt University, Edinburgh, UK [2] KSI University Ras Sadr, Egypt.)
• Laura GALLOWAY(Professor of Business & Enterprise, Edinburgh Business School, Heriot-Watt University, Edinburgh, UK.)
• Teheni EL GHAK(Assistant Professor of Economics, University of Tunis El Manar, Faculty of Economic Sciences and Management of Tunis, LIEI, Tunisia.)