Questionnaires are an important research instrument that allow for the systematic collecting of required data. To reduce potential biases and inaccuracies, questionnaires must be designed accurately. However, researchers frequently face obstacles in developing successful questionnaires, particularly in terms of content, format, and implementation, which might jeopardize the validity and reliability of their findings. This study describes a step-by-step process for developing a questionnaire to investigate capital budgeting practices and determinants among Omani small and medium-sized enterprises. The discussion will focus on defining information needs, selecting acceptable survey types and question formats, drafting questions, and developing the questionnaire architecture. The current study also looks at pre-testing approaches and finalization strategies to ensure that the target survey is carried out successfully.