Abstract
This paper presents an analysis of intermediate impacts from knowledge management between entrepreneurial intention and entrepreneurial action. Results from data for 110 small and medium-sized enterprises in Gulf countries show the presence of a partial mediation from knowledge management linking entrepreneurial intention with the transition to action. Moreover, following the approaches of previous authors, the results show the presence of a moderating influence from knowledge management on the relation between entrepreneurial intention and the transition to entrepreneurial action. The originality of this research lies in its attempt to apprehend the relationship between entrepreneurial intent and action by using a knowledge-based model.