2. Organizational size and its theo

2. Organizational size and its theoretical implications Literature has highlighted that SMEs in comparison to large fifirms differ both in their overall approach to HRM and also in the HR practices adopted (Dundon & Wilkinson, 2009; Rabi & Gilman, 2012). First, we brieflfly outline the theoretical rationale on why fifirm size could affect talent management and HR practices, and secondly, we highlight the distinctive approaches adopted by SMEs in this area. Several studies have argued that human resource practices would vary based on organizational size (e.g. Baron et al., 1986; Jackson & Schuler, 1995). Specififically large organizations as compared to SME organizations are more likely to adopt sophisticated staffifing (Terpstra & Rozell, 1993), higher extrinsic rewards and career opportunities (Baron et al., 1986; Kalleberg et al., 1996; Wallace & Kay, 2009), formalised performance appraisal systems (De Kok & Uhlaner, 2001; Jack et al., 2006), higher investment in training and development (Cappelli, 2010; De Kok & Uhlaner, 2001; Saari et al., 1988) and to have more developed internal labour markets (Baron et al., 1986; Baron & Kreps, 1999; Wallace & Kay, 2009).