ABSTRACT This paper explores the relationship between the size of small and medium-sized enterprises (SMEs) and the enactment of espoused values. In a departure from previous research of managerial values, a conceptual Maturity Model of Managerial Values (MM-MV) was used which articulates the extent to which values are integrated or enacted within organizations. This allowed for a rigorous examination of how organizational size was related to the degree of values-enactment in SMEs. Results suggest a positive relationship between larger firm size and a higher degree of espoused values-enactment. Implications of the results are discussed, and suggestions for further research are presented.

中文翻译：

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中小企业与公司规模与制定的管理价值观之间的关系

摘要本文探讨了中小企业（SME）的规模与制定价值观之间的关系。与先前关于管理价值的研究不同，使用了概念性的管理价值成熟度模型（MM-MV），该模型阐明了组织内部价值整合或制定的程度。这样就可以对组织规模与中小企业的价值制定程度之间的关系进行严格检查。结果表明，较大的公司规模和较高的拥护价值观制定之间存在正相关关系。讨论了结果的含义，并提出了进一步研究的建议。