such policy recognition would change the current position in guidelines regarding
the entry (‘‘docking’’) point in SMEs. The SME guidelines view the preparation of ICS as the
entry point, encouraging the formalization of governance systems and controls around
strategy development and knowledge in a manner that mimics large enterprises. It is ironic
that large enterprises introduce changes to try to emulate the kind of intense communication,
dialogue and continuous knowledge flows found in SMEs. At the same time, SME guidelines
use large enterprise structures and formal strategic control and reporting processes as the
model for SMEs, despite the limited ability of the latter to adequately resource this structure
and the inherent limitations of inflexibility and rigidity that large enterprises seek to
overcome.