Small and medium enterprises (SMEs) play a vital role in economic development, they offer the most economical use of capital in relation to job creation and provide the strongest channel for development and innovation. Innovation is recognized as an essential component of the economic growth...

Purpose – The aim of this paper is to identify difficulties and tension fields encountered in a Social Accountability (SA) 8000 certification process. The paper is based on a case study within a multinational small–medium enterprise (SME) during the implementation of a SA8000 standard....