瓜地馬拉與台灣有著長期的邦交關係已長達了八十年之久，在六十年前這兩個國家擁有相近的人文發展及經濟指數，此研究著重在這兩個國家中小企業現今所出現的差距。 追溯這五年當中，沒有任何大量文獻參考及研究資料在這個差距議題上進行討論；研究資料顯示出，影響中小型企業的成功因素眾多，其中最主要的成功關鍵，資料包含 Akinboade & Kinfack (2012); Arena & Azzone (2012); Benzing & Hung (2009)等，經過嚴格挑選，最後選擇 Fogel & Zapalska (2001)的結構型式。此研究將以五種不同架構之主要關鍵成功因素做探討－教育、國家歷史、經濟政策、財務協助及非財務協助及社會經濟等因素。 此研究利用實證的文獻參考資料及結合分別來自服務業、貿易商及製造商之四家瓜地馬拉公司和四家台灣公司做合作。本研究的結論指出這兩個國家有所差距的最直接關係且格外重要之因素是「人文發展及教育」。此外，雇用要求及工作發展之類似與不同之處，影響了這兩個國家各別的發展程度；最後，國家之發展歷史扮演了相當重要的角色。 管理方面的研究顯示，公司的需求條件是直接影響兩國間發展差異的結果，特別是在於教育和社會經濟影響我等關鍵成功因素。此外，結果顯示，在瓜地馬拉貪汙也是造成兩國發展差異的重要關鍵。 Guatemala and Taiwan have a long relationship that dates back almost 80 years, and with the two countries having similar human development and economic indexes 60 years ago, this research proposes a study on the gap that exists today between these two countries emphasizing on the Small and Medium-Sized Enterprises. After an extensive literature review and constant research on this topic dating back over five years, there has been no contribution of this nature found. Various research work including Akinboade & Kinfack (2012); Arena & Azzone (2012); Benzing & Hung (2009) demonstrated different factors affecting the key success factors of the Small and Medium-Sized Enterprises, and after rigorous selection, the framework model from Fogel & Zapalska (2001) was chosen. This research proposes an approach using this framework’s five different key success factors on education, country’s history, economic policies, financial and non-financial assistance, and socio-economic influence. This research proposes a qualitative approach using the literature review and working in conjunction with four Guatemalan companies and four Taiwanese companies in the industries of service, trading and manufacture. This research proposes that the gap between the countries is directly related to the human development, and the education factor will be of outstanding importance; additionally, the similarities and differences in hiring requirements and job development go hand-in-hand with the development levels of each country; and finally, the country’s history has played an important role for the development of each country. The managerial implications of this research show that there could a direct result of the companies’ requirements in the gap dividing the two countries in the key success factors of education and socio-economic influence. In addition, results show that in Guatemala, corruption plays an important part for the difference in development between the two countries.