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.