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These governance processes were affected by a combination of formal and informal controls and serendipitous outcomes.<\/jats:italic><\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p><jats:italic>The paper examines only one organization and the study can be extended to other SMEs to develop more detailed specific policy recommendations.<\/jats:italic><\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications<\/jats:title><jats:p><jats:italic>Intellectual capital management guidelines developed for SMEs may have little benefit due to assumptions of resource availability and the fundamental importance of formalization of strategy and control, ignoring possible scarcity of resources and the benefits of flexibility and responsiveness afforded by informal controls in SMEs. The research shows that knowledge harvesting is affected through the way knowledge is used rather than what is developed.<\/jats:italic><\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p><jats:italic>The paper empirically examines the management of knowledge resources in an Australian SME and outlines the way formal and informal controls were interwoven in organizational practices to manage knowledge harvesting. It provides a critique of intellectual capital guidelines in SMEs, highlighting a potential mis\u2010match between practice and key assumptions underlying the guidelines.<\/jats:italic><\/jats:p><\/jats:sec>","DOI":"10.1108\/13673271211262817","type":"journal-article","created":{"date-parts":[[2012,9,6]],"date-time":"2012-09-06T12:03:04Z","timestamp":1346932984000},"page":"789-807","source":"Crossref","is-referenced-by-count":69,"title":["The management of knowledge resources in SMEs: an Australian case study"],"prefix":"10.1108","volume":"16","author":[{"given":"Rodney","family":"Coyte","sequence":"first","affiliation":[]},{"given":"Federica","family":"Ricceri","sequence":"additional","affiliation":[]},{"given":"James","family":"Guthrie","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022030820254302000_b1","doi-asserted-by":"crossref","unstructured":"Alvarez, S. and Busenitz, L. 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