Diversity of SME Sizing Policies and Delimitations in the World
DOI:
https://doi.org/10.21637/GT.2020.3-4.07Kulcsszavak:
global SME, sizing, global economy, German model, IFRS, MSMEAbsztrakt
Global partnerships are essential in order to maintain European competitiveness. People tend to think of Small and Medium Enterprises (SMEs) on a global scale, however we should always consider the following questions: Is this the right way? Are we aware of the current situation of SMEs in the world?
The aim of the study is to demonstrate the characteristics and the roles of SMEs on national, on European and on global scales, based on secondary data collection in 21 countries, including Arab, Latin America, Asia and the European Union. Based on the differences and identities, the definitions of the various practices regarding sizing policies of SMEs and delimitations in the European Union and Hungary have been summarized, highlighting the “Made in Germany” model as a characteristic difference. In addition, the different data for the countries in a table by regions will also be summarizes. A micro-enterprise typically has less than 10 employees, but distinguishes between self-employment, family, craft and “existential work”.
The diversity of size delimitation and the intention to unify are the result of globalization. In the age of Info Communication Technology (ICT) companies have a legitimate need to connect to the global supply chain, therefore gaining knowledge of their potential partners. The goal is to see how SMEs can be compared on a global scale, outside the national and European Union frameworks.
White looking for a global definition and size limitation of SMEs, I arrived to the global International Financial Reporting Standards (IFRS), more precisely to “IFRS for SMEs”, as a potentially usable benchmark for SMEs in the 21st century.
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