Resumen
Organizational changes are experienced by 40% of a group of Small and Medium Enterprises (SMEs) in Canada according to authors recent survey. These SMEs report substantive attainment of the objectives which were pursued in implementing these change practices. An emerging concern in the pursuit and attainment of greater labour flexibility as an objective is that it impairs the creation of full time employment opportunities which is one of the expectations for SMEs. Data analysis fails to provide evidence of a strong link between implementation of organizational changes and financial performance of these firms, of which 80% have been operating for more than five years.