This paper explores human resource management practices of small and medium enterprises(SMEs) in Indonesia and South Korea. Despite the fact that these countries have been identified as strong emerging economies and the pivotal role SMEs play in this countries, a relatively Jess attention has been paid to investigate HRM practices of SMEs. This study uses existing empirical research and published data to explore HRM practices of SMEs of the two countries. The analysis of HRM practices is carried out with respect to different perspectives of strategic HRM model. The findings reveals that HRM practices of SMEs in Indonesia and South Korea are associated with universalistic, contingency, resource-based and institutional perspectives of strategic HRM model. The evidence also indicates simultaneous adoption of both convergence and divergence theories of HRM .Theoretical and practical implications of finding are discussed and a direction for future research is provided.