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Purpose: The purpose of the paper is to recognize and characterize the process of internationalization of Polish and German enterprises and to identify the differences in the globalization process of these entities on the basis of a comparative analysis. Design/methodology/approach: The adopted research process oriented towards achieving the purpose of the work was multi-stage, embracing the analysis of source literature, performing qualitative empirical research using the case study method, conducting in-depth interviews with managers of Polish and German enterprises, using the qualitative content analysis technique in the diagnosis, and developing case studies of Polish and German enterprises. Findings: The study made it possible, among others, to identify the course of the internationalization process, forms and markets of foreign operations, the rationale of Polish and German enterprises for undertaking internationalization, and to isolate differences in foreign operations between the entities under study. Research limitations/implications: The research results presented in this paper used a qualitative approach. One of the limitations is that qualitative research is generally based on smaller samples. Future research can use the demonstrated qualitative findings as important source of information for forthcoming quantitative studies, e.g. the ones conducted on large quoted samples, and they can also provide a basis for formulating and developing hypotheses in quantitative studies. Practical implications: The applied value of the results of the study and the obtained identifications is that they can be used by Polish entities in their ongoing or planned expansion into foreign markets. They can also constitute a recommendation for government and local agencies in terms of supporting enterprises in their foreign endeavours. The results of the study of German entities can be significantly meaningful for managers of Polish companies, allowing them to apply best practices in the process of internationalization of their enterprises. Originality/value: The comparative analysis of Polish and German companies indicates the existence of differences in the internationalization processes of the surveyed companies, the identification of these differences provides valuable insight and tips for researchers and practitioners. The paper is aimed at both scientists and practitioners.
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