Originality/value – This study inte

Originality/value – This study integrates the research on CE and HRM practices in a field of studyrarely analyzed, such as Spanish SMEs. The approach shows that there is sound evidence supportingthe importance of analyzing the factors leading to the emergence of CE, including intangible resourcessuch as the human resource practices that increase the employees' entrepreneurial attitudes

Originality / value - This study integrates the research on CE and HRM practices in a field of study
rarely analyzed such,, As Spanish SMEs. The approach shows that there is sound evidence supporting
the importance of analyzing the factors leading. To the emergence, of CE including intangible resources
such as the human resource practices that increase the employees. ' Entrepreneurial attitudes


.