Compares the perceptions of both large organisations and small‐ to medium‐sized enterprises (SMEs) at a meta level in regard to knowledge management (KM) to improve overall understanding and synthesis of the philosophy and to develop sector‐specific learning in the SME sector. First, identifies and describes the key dimensions of KM using a socially constructed KM model. Second, uses a survey of large (> 250 employees) and SME (< 250 employees) organisations to investigate the perceptions of the KM dimensions. Third, reviews a series of qualitative social constructionist workshops, involving both large and SME organisations which were run to gain a deeper insight into the sectoral comparisons. The results indicate that KM is understanding and implementation is developing in the large organisation sector and knowledge is recognised as having both scientific and social elements. However, the SME sector was less advanced with a mechanistic approach to knowledge and a lack of investment in KM approaches and systems.
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