The main scientific objective of the study was determined as development of a conceptual model of the basic rules, determinants and effects of the strategic approach to support absorption in managing the development of micro, small and medium-sized enterprises (SMEs). The following were devoted to implementation of the objectiveof the study: 1. Expert studies performed using 3-round Delphi method whose aim was operationalization of the variables of the conceptual model and its preliminary verification based on expert knowledge and intuition. 2. A survey on a sample of 1,741 micro, small and medium-sized enterprises, including the 1217 Polish entities and 524 companies from 21 other selected countries in the European Union. The primary objective of this part of the study was quantitative empirical verification of the proposed conceptual model. 3. Research in the form of a case study in 6 deliberately selected SME sector companies operating in Poland. The goal was qualitative (descriptive) presentation and comparison of the standard and anti-standard solutions used within the conceptual model developed. The paper is divided into five main parts. The first one was devoted to the possibilities and directions of application of the potential of the environment in managing the development of SMEs. The second part of the paper focuses on theoretical grounds for support absorption in the development processes of the smallest operators. The third section presents the research methods used and defines the scope of empirical work carried out. The next part of the paper presents the results of a survey conducted on a sample of the SME sector companies in the European Union, and the last part presents the report on the empirical studies carried out in the form of a case study. The issues undertaken in the paper are significant for those entrepreneurs who implement development plans through acquisition and exploitation (absorption) of the external support. Studies have shown that the SME sector companies pursue absorption activity with varying intensity. For companies with a strong commitment to this type of activity, it is recommended to adopt the proposed strategic approach to the absorption of support (along with the development of specific resources and skills shaping its level). According to the model, the orientation allows for significant intensification of the benefits which can be used in the processes of managing the development of the SME sector companies. The facilitation also includes the course of absorption activity without the necessity of a significant increase in its scope. The appointment of rules and factors influencing the strategic approach to support absorption should be considered to be a particularly important result of the project for the development of management sciences, together with an indication and empirical verification of the effects of this approach for the development processes of the SMEs. The proposed approach is embedded in the framework of quantitative and qualitative specificity of SMEs and associated with the evolution of strategic thinking in the direction of a dynamic and proactive approach based on occasions and contextual analysis of the internal and external conditions of functioning of these entities. This is a contribution to the development of the concepts and models of management of development of micro, small and medium enterprises, which emphasize the importance of the interaction between the organization and its environment. The analyses allowed for verification of 7 research hypotheses, thus significantly contributing to implementation of the objectives of the paper and to the answers to the research questions. The detailed findings and weaknesses (limitations) of research carried out and directions for further research are presented in the conclusion of the dissertation.
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