Realistic lens. Future research should take more strongly into account that SMEs are not
comparable with large listed firms. Consequently, research should disengage from
discussing KM in SMEs from a large firm perspective towards a more realistic approach
taking the resource constraints SMEs are facing and the environments in which they are
operating into consideration. Also, the heterogeneity between SMEs needs to be
considered as small firms are hardly comparable with medium-sized firms. The same
refers to different industries, which also show size variations, making the comparison of
industries more challenging.