Objective: The purpose of this paper is to present empirical evidence of learning in small to medium enterprises (SMEs), with a particular focus on coaching practices within two case study organisations in Thailand. These SMEs are recipients of Thai SMEs national award identified as ‘critical cases’ and they have received numerous awards at national and international level, which identifies them as high performing organisations that ascribe to outstanding Human Resource practices. Design & Methodology: The paper draws upon case-study and a variety of qualitative methods were employed. Purposive sampling was used to identify 18 key informants, comprising two owner-managers and eight organisational coaches, along with their coachees’, with the latter being deemed ‘talented employees’. The data generated during the field work has been analysed by template analysis. Results & Conclusion: The analysis reveals that within the case study organisations the portrayal of Buddhist and Christian philosophy engendered a feeling of belonging, a ‘family’ atmosphere to support coaching practices in organisation, and the owner-managers plays a crucial role in organisational learning and coaching practices. Three predominant themes emerged: the attributes of talent, employee development and coaching practices
