Surveying some 760 of its clients, it also found that more than half (56%) expect their profits to increase, and 60% plan to invest during the next 12 months.
In addition, more than two-thirds (68%) of the UK firms that took part in the international survey, carried out on behalf of Azets, were positive about the general economic outlook.
Peter Gallanagh, chief executive for Scotland and the north, Azets, said: “ There is a robust level of optimism across the SME community and the investment and recruitment intentions are very encouraging.
“Hopefully, recovery in confidence in Scotland and the north will accelerate as the economy strengthens across the regions, entrepreneurs start to invest and employment increases.”
Chris Horne, Azets group chief executive, added: “Our first SME barometer was conducted against an unusual backdrop. After a year of deep crisis and upheaval, with the vaccination programme accelerating and lockdown restrictions beginning to ease, the prospect of economic recovery feels within our grasp.”