Often times it is argued that firm’s resources most especially financial resources have significant impact on performance. However, in spite of the indelible phenomenal impact of financial resources exhibit toward firm performance, relatively, the attention (effort) pay in building this financial resource is less examined. Relied on this assertion, this paper sought to engage attention-based view theory to develop a conceptual model to investigate whether financial resource building effort via sources of finance are able to result in SME performance. If the theoretical and conceptual model analysis confirm the above mentioned hypothesis, we can conclude that financial resource building effort by SMEs have wrongly been disregarded, which we anticipate to initiate further standpoint of studies.
Keywords:Attention-Based View, Financial Resource Building Effort, Performance, SME