Abstract: Strategic positioning implementation involves the fit with different elements of intellectual capital in order to
enhance organizational effectiveness. Interestingly, there is a lack of analysis about how small and medium enterprises
(SMEs) exploit knowledge resources in order to foster their desired strategic positioning. This paper presents a mixed
method research within the context of Small and Medium Accounting Practices (SMAPs). A quantitative analysis involving 1.210 questionnaires was developed to understand SMAPs behavior. Additionally a multiple case study with three firms was developed in order to understand actions concretely developed by SMAPs to implement Intellectual Capital (IC).
