for example collective work between universiti sains malaysia the malaysian institute for accounts and the malaysian accountancy research and education foundation provides detailed reports on small and mediumsized enterprises smes which can be a reliable basis for designing and offering training programmes collaboration with universiti sumatara utara and prince songkla university thailand facilitates the exchange of expertise in regional development in the context of the indonesiamalaysiathailand growth triangle imtgt which aids the exchange of ideas experience and skills transfer there are also examples of collaboration in relation to training programmes