摘要:This paper proposes a specific model of business intelligence in relation with SMEs practices, culture and competitive environment. This model is based on the mobilization of corporate tacit knowledge and informal information, aiming at interpreting anticipatory environmental information and assist strategic decision making. An empirical survey assessing the existing business intelligence practices in 20 French SMEs has identified seven necessary acceptance conditions of a business intelligence project as well as a managerial tool allowing tacit knowledge traceability.