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Big data has raised challenges and opportunities for business, the information technology (IT) industry and research communities. Nowadays, small and medium-sized enterprises (SME) are dealing with big data using their limited resources. The purpose of this paper is to describe the synergistic relationship between big data and knowledge management (KM), analyze the challenges and IT solutions of big data for SME and derives a KM model of big data for SME based on the collected real-world business cases.

The study collects eight well-documented cases of successful big data analytics in SME and conducts a qualitative data analysis of these cases in the context of KM. The qualitative data analysis of the multiple cases reveals a KM model of big data for SME.

The proposed model portrays the synergistic relationship between big data and KM. It indicates that strategic use of data, knowledge guided big data project planning, IT solutions for SME and new knowledge products are the major constructs of KM of big data for SME. These constructs form a loop through the causal relationships between them.

The number of cases used for the derivation of the KM model is not large. The coding of these qualitative data could involve biases and errors. Consequently, the conceptual KM model proposed in this paper is subject to further verification and validation.

The proposed model can guide SME to exploit big data for business by placing emphasis on KM instead of sophisticated IT techniques or the magnitude of data.

The study contributes to the KM literature by developing a theoretical model of KM of big data for SME based on underlying dimensions of strategic use of data, knowledge guided big data project planning, IT solutions for SME and new knowledge products.

The purpose of this paper is to test a conceptual framework explaining the role of relationships and trust in enabling the purchase of business advice by small business owner–managers from their external accountants.

The study uses a semi-structured interview approach with 20 small- and medium-sized enterprise (SME) owners and accountants in London and Melbourne.

The interview data support the conceptual framework’s central proposition that relationships and trust, rather than being antecedents of demand for advice, are necessary conditions for enabling latent demand. SMEs with greater propensity to trust are more open to buying business advice but not necessarily from their accountant.

A limitation of the fieldwork is that it is based on a non-random and limited sample of accountants and SMEs.

Accountants in public practice can no longer assume that the already established relationships with their clients, developed while providing compliance services, will automatically lead SME clients to purchase business advice.

The paper contributes to the accounting literature by developing a conceptual model of relationships and trust that will assist the profession in better understanding the complex dynamics of the accountant–client relationship. The conceptual model distinguishes, for the first time, the antecedent factors of demand for business advice from the enabling roles of relationships and trust. Fieldwork interviews also yielded new insights into how SMEs’ decisions to purchase business advice are influenced by specific personality traits of SME owner–managers and additional antecedent demand factors not identified in the extant literature – economic conditions, environmental turbulence and business life-cycle.

The purpose of this paper is to explore the potential of a collaborative organisational development and learning (OD/L) programme for small and medium-sized enterprise’s (SME’s) and micro businesses (MB) to contribute towards business resilience and sustainability.

This is an ethnographic case study that utilised an iterative interpretative approach to data collection and analysis, which was conducted around key OD/L interventions.

The findings demonstrate that the provision of an OD/L programme that focused on collaboration and learning, had both an immediate positive effect on business owners and long term effect in relation to business confidence, clarity, and action.

The limitations of this study relate to the fact that the sample population is small so that the findings are not generalisable, and some of the challenges faced by SME business owners may be confined to socially deprived rural locations. Future research could focus on replicating the designed OD/L programme, or aspects of it, and a longitudinal study could be conducted over time.

The practical implications of this study are that it gives direction for those designing support for SME/MB’s to include tried and proven OD/L interventions.

The social implications include that by demonstrating targeted support to SME business owners in socially deprived areas, the potential for growth in terms of survival and flourishing are increased and economic regeneration is positively influenced.

There are few studies in this area, the OD/L programme highlights that collaboration, and sustainable actions to develop resilience, have a part to play in supporting the SME/MB population, and a contribution to make towards a more buoyant economy.

Business advisory services are an emerging service category for external accountants in the small and medium-sized enterprise (SME) environment. The purpose of this study is to investigate determinants of SME demand for business advice, drawing on the agency theory, relational marketing and resource-based literatures.

The study empirically tested theoretical predictions based on an Australia-wide survey of SMEs, in which 485 firms responded to a questionnaire.

The results show that the purchase of business advice is significantly and positively associated with the perceived competence of the external accountant, but significantly and negatively associated with length of the relationship. However, the authors observe a significant positive interaction between tenure of the relationship and competence. A unique contribution of this study is the development of the understanding of the combined role of the external accountant’s competence and the tenure of the relationship. The findings indicate that SMEs require time to verify whether accountants have the competence to provide business advice, suggesting that information asymmetry and uncertainty is minimised only after SMEs have nurtured relationships with their external accountants, and after they have developed some confidence in the competence of their external accountants. At the same time, the negative association with tenure suggests that when accountants are not perceived as competent advisors, SMEs purchase less advice over time.

The paper has important theoretical implications by augmenting agency theory, the relational marketing and the resource-based literature, and it clarifies which antecedent factors are important in explaining demand for business advisory services provided by accountants to their SME clients. In particular, the paper highlights the importance of the combined roles that the external accountant’s competence and tenure play in the SME–accountant relationship, highlighting how these two factors can overcome credence issues and ex ante information problems.

The findings have practical implications for government initiatives targeting support to SMEs, as the findings identify small firms and firms planning to grow as likely to gain the greatest benefit from external advice and support.

This study adds to the limited literature and scant theoretical discussions on the emergence of business advisory services that accountants provide to their SME clients by drawing on several theories to explain the determinants of business advice.

The ASEAN Economic Community (AEC) initiative poses both significant opportunities and difficult challenges to the Malaysian SME communities. This study aims to investigate the preparedness of the local SMEs to compete and exploit opportunities in a post-AEC era. The aim is to contribute to existing literature and knowledge base on SMEs’ practices in the ASEAN region. The manufacturing sector has been selected for study, and the research efforts focus on procurement competencies. SME procurement practices in the two largest manufacturing sub-sectors in Malaysia – resource-based (RB) and electrical and electronics (E&E) – are explored.

Preparedness for AEC is gauged from four key performance areas summarized from literature review. Six key research activities are also identified for each performance area from the findings of previous works. Data were collected using a survey instrument and face-to-face interviews. Research methodology is primarily qualitative with quantitative data for robustness check.

The findings reveal peculiar procurement practices in Malaysian SME manufacturers that have significant implications on their preparedness to compete effectively post-AEC. The findings also highlighted the key influences that have contributed to variations in Malaysian SMEs’ attitude toward trade liberalization challenges and business process improvements in comparison with practices in foreign firms and more advanced economies.

Theoretical models have been adopted across business settings and environments by managers. This study reveals managerial practices in Malaysian SME manufacturers run counter to developed theories. The peculiarities and business attitudes of this resilient economic sector can be an important input to managerial decision-making when analyzing business activities in the region.

During the COVID-19 crisis, diversified attitudes and behaviors of structural equation modeling (SME) retailers were observed in using social media marketing that could have helped mitigate the adverse effects of this crisis on businesses. This paper aims to present a thorough investigation of these perceptions and limited acceptance of social media marketing among SME retailers in a developing country during a crisis.

The investigation was designed using a mixed-method design. A qualitative investigation, as the first part, explored SME retailers’ perceptions of the use of social media marketing when they were faced with mandatory lockdown that stifled their business activity. The insights from qualitative study and literature helped devise the second part of the study, a quantitative study using the technology acceptance model (TAM). Analysis of responses from a sample of SME retailers (n = 149) was done using SEM in this study.

In the qualitative study, SME retailers were found to have a varying outlook toward social media marketing. Some ventured into social media marketing while others were impeded by their limited understanding. The second (quantitative) study showed the general applicability of TAM such that perceived ease of use through perceived usefulness influenced SME retailers’ attitudes toward the usage of social media marketing during the COVID-19 crisis. An important finding in both studies was that business owners’ education level influenced their perceptions of social media marketing.

The investigation, albeit a comprehensive one, was conducted in a particular market and for SME retailers. This opens avenues for conducting similar studies in other segments of entrepreneurs to generate insights based on comparative analysis across segments and scenarios.

Limited or no marketing in the physical marketplace amid lockdown meant almost an existential crisis for entrepreneurs, especially SME retailers, in developing countries during the COVID-19 crisis. While technology acceptance by SME retailers has been discussed in the literature, there are limited discourses on technology acceptance among entrepreneurs and SME retailers during a crisis. These findings from the COVID-19 crisis explicate the possibilities and limitations of technology usage as a means to mitigate challenges faced by entrepreneurs during a crisis.

This paper aims to critique a facilitated knowledge management (KM) process that utilises filtered big data and, specifically, the process effectiveness in overcoming barriers to small and medium-sized enterprises’ (SMEs’) use of big data, the processes enablement of SME engagement with and use of big data and the process effect on SME competitiveness within an agri-food sector.

From 300 participant firms, SME owner-managers representing seven longitudinal case studies were contacted by the facilitator at least once-monthly over six months.

Results indicate that explicit and tacit knowledge can be enhanced when SMEs have access to a facilitated programme that analyses, packages and explains big data consumer analytics captured by a large pillar firm in a food network. Additionally, big data and knowledge are mutually exclusive unless effective KM processes are implemented. Several barriers to knowledge acquisition and application stem from SME resource limitations, strategic orientation and asymmetrical power relationships within a network.

By using Dunnhumby data, this study captured the impact of only one form of big data, consumer analytics. However, this is a significant data set for SME agri-food businesses. Additionally, although the SMEs were based in only one UK region, Northern Ireland, there is wide scope for future research across multiple UK regions with the same Dunnhumby data set.

The study demonstrates the potential relevance of big data to SMEs’ activities and developments, explicitly identifying that realising this potential requires the data to be filtered and presented as market-relevant information that engages SMEs, recognises relationship dynamics and supports learning through feedback and two-way dialogue. This is the first study that empirically analyses filtered big data and SME competitiveness. The examination of relationship dynamics also overcomes existing literature limitations where SMEs’ constraints are seen as the prime factor restricting knowledge transfer.

This article aims to examine academic literature and the taxation regulatory environment in Estonia in relation to small and medium enterprises (SMEs). The objective of the paper is to identify key areas of the taxation regulatory environment which affects SMEs and assess and link important academic literature in relation to those areas with the empirical research. In effect to explore that business reality including Estonia's Soviet historical background and compliance with her EU membership taxation obligations.

This exploratory paper makes use of World Bank Surveys and primary tax law sources, together with qualitative empirical research from an SME manager and a taxation law firm, both from within the country assessed.

It confirms the correlation between economic growth and taxation and identifies the “key” aspects of the taxation regulatory environment for an SME through academic literature reviewed which is linked with the empirical research. This qualitative research provides in‐depth information and fills gaps from previous quantitative research. It emphasises a very positive progression including significant electronic development and compliance with EU directives and regulations has been made by Estonia encouraging SME activity.

This research demonstrates the business reality of the Estonian taxation regulatory environment. Unofficial costs, a legacy from the Soviet period, are virtually non‐existent within the Estonian taxation system. Gaps within World Bank Surveys are filled by the interviews, which give a grass‐roots perspective on taxation regulation affecting an SME.

The research highlights the importance of the taxation regulatory environment and the reality of the regulation and compliance work for SMEs within a relatively new EU member state. Estonia is an important country within Europe's “Northern Dimension” and a former member of the Soviet Union. Consequently, any assessment of its taxation environment can be used as a guideline/model for others from similar backgrounds with similar aspirations.

This paper is positioned at the intersection of the spatial and the practice turn in management research. The purpose of this paper is to address the phenomenon of transgressive small to medium-sized enterprise (SME) formations and the limitations of SME globalisation research in capturing the connectivity of businesses in disjointed locations, and propose a qualitative case-study design to overcome these limitations.

The paper critiques existing approaches to SME globalisation, which are informed by an interpretative community that conceives of territorial geography as the nodal point of SMEs and does not distinguish between internationalisation and globalisation. The paper thus addresses related methodological challenges. Based on a synthesis across disciplines and theoretical perspectives, the paper offers a reflexive method for case-study research, in the hope that such a method may increase the productiveness of analytical exploration of the multidimensional quality of SME organising and managing at the focal point of current transformations.

The paper makes the case for SME globalisation research to move beyond societist and individualist ontologies to embrace social-constructionist thinking, to make practice the unit of case-studies, and to appreciate process geographies of managing and organising.

The paper contributes to business research on SMEs at the nexus of globalising flows. The theoretical, conceptual, and methodological implications are discussed and are substantiated by details and illustrative selected examples from an ongoing study.

The study of social SME landscapes, including from the perspective of the reflexive case-study method, is open to multilingual and international research collaboration.

The paper contributes a multidisciplinary research design that extends SME studies so as to embrace contemporary transformations, by offering a reflexive case-study method for the improvement of research practice. In the field of SMEs, the paper contributes a new concept social “SME landscapes” that could enrich and improve the understanding of contemporary business. In the fields of SME and entrepreneurship studies, the paper implements expressed demands for social constructionist, multidisciplinary approaches.

This study aims to investigate whether “small- and medium-sized enterprises” (SMEs) benefit from their external accountants’ business advice through enhanced firm performance. Most SMEs draw on external support, and their main advisors are external accountants (Bennett and Robson, 1999). The resource-based view of the firm suggests that firms will seek external support if they perceive a gap in their internal resources.

Data were collected from a questionnaire mailed to a random sample of Australian SMEs, defined as businesses having between 5 and 200 full-time employees.

An analysis of 380 survey respondents confirms a positive relationship between the voluntary purchase of business advice and SME performance, and that SME performance is further enhanced when business advice is purchased jointly with auditing. These relationships apply to the small (5-49 employees) but not to the medium-sized (50-200 employees) businesses. Findings are consistent with smaller firms having narrower resource bases and thus a greater need to source business advice.

The accounting profession has long encouraged a broadening of its service base, and evidence that small businesses perceive a performance benefit from their accountants’ business advice provides support for the profession’s strategy.

This research extends the empirical literature investigating the link between the business advice of an external accountant and SME performance. It explains small firms’ demand for business advice by extending the application of the resource-based view of the firm and provides new evidence consistent with “knowledge spillover” from auditing to business advice in the small firm environment.