The purpose of this exploratory study will be to shed light on the nature of IC in
SMEs and how it is linked to specific performance. Components of IC present in SMEs
will be identified and it will be verified if these vary according to strategy. Finally,
existing relationships between components of IC and SME performance will be
highlighted. The study is based on a sample of Canadian and French manufacturing
SMEs from sectors not necessarily linked to activities requiring high levels of
knowledge. This contrasts with many studies conducted on the subject where authors
favored knowledge- and technology-intensive sectors, which in turn increases the
presence of IC