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11 References [1] Abor, J., Quartey, P., 2010. Issues in SME development in Ghana and South Africa. International Research Journal of Finance and Economics . Issue 39. [online] Available at: http://www.eurojournals.com/irjfe_39_15.pdf . [2] Angerhofer, B., Angelides, M., 2006. A model and a performance measurement system for collaborative supply chains. Decision Support Systems, 42(1), pp.283-292. [3] Ary, D., Jacobs, L.C., Razavich, A., 2007. Introduction to research in education. Fort Worth: Harcourt Brace College Publications. [4] Baard, V.C., 2009

References [1] Extract from Article 2 of the Annex of Recommendation 2003/361/EC1 transposed into national law by GO no.27/2006 - Official Gazette no.88/31.01.2006 approved by Law no.175/2006 - Official Gazette no. 438/22.05.2006 [2] Your Europe Business Portal, Enterprise Europe Network, SME Internationalization Portal, Access to Finance [3] Small Business Act Report, published in 2015 [4] http://www.onrc.ro/index.php/ro/statistici [5] https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2016.htm [6] http://lege5.ro/Gratuit/ge2daojzgeyq

.1748-8583.2010.00165.x. [67] Yap, J. B. H. & Lock, A. (2017). Analysing the benefits, techniques, tools and challenges of knowledge management practices in the Malaysian construction SMEs. Journal of Engineering Design and Technology 15(6), 803–825. DOI: 10.1108/JEDT-07-2017-0067. Other sources [68] Bosch, internal dokuments (work and family) (2007). [69] CRIF – Czech Credit Bureau, (2017). Struktura zahraničních vlastníků v ČR . Praha: CRIF press. [70] Eurofound and the International Labour Office (2017). Working anytime, anywhere: The effects on the world of

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REFERENCES Agostino, M. ---amp--- Trivieri, F. (2019). Does Trade Credit Affect Technical Efficiency? Empirical Evidece from Italian Manufacturing SMEs. Journal of Small Business Management , 57(2), 576-592. DOI: 10.1111/jsbm.12410, WOS:000460180900015. Bank Pekao (2019). Raport o sytuacji mikro, małych i średnich firm w roku 2018.Bank Pekao S.A. Retrieved March 20, 2019, from https://www.pekao.com.pl/raport-msp/raporty-z-poprzednichlat.html . Buchanan, L., O’Connell, A. (2012). A Brief History of Decision Making. Harvard Busines Review Poland , 109(3), 85

://www.researchgate.net/publication/5213342_Innovation_Agglomeration_and_Regional_Development 14. Gunasekaran, A., & Ngai, E.W.T. (2007). Knowledge management in 21st century manufacturing. International Journal of Production Research, Volume 45, Issue 11, 2391-2418. 15. Heck, A, Szegedi, Z, & Storkel, M (2012) Role of Regional Cluster Development Case Study, in SMEs’Management in the 21st Century, Csestochowa, 385-397. 16. Herbei Mot, I. (2014). Empirical study regarding perceptions of the ifrs for SMEs in Arad county, Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice. 24(1), 131-139. 17

Introduction Innovation is fundamental to the survival and growth of firms, and ultimately to the health of national economies ( Ganotakis and Love, 2012 Small and medium-sized enterprises (SMEs) and entrepreneurs are crucial for identifying new avenues to more sustainable and inclusive growth, because of their twin roles in creating and diffusing innovation and providing employment ( OECD, 2014 The ability to innovate effectively is increasingly viewed as the single most important factor in developing and sustaining competitive advantage ( Tidd and Bessant

, Enterprises sending and/or receiving e-invoices 2010. Eurostat 2011. 11. HARLAND, C.M. at all. 2007. Barriers to supply chain information integration: SMEs adrift of eLands. Journal of Operational Management , 25:1234-1254. 12. ZHENG, J. at all. 2004. Small firms and e-business: cautiousness, contingency and costbenefit. Journal of Purchasing & Supply Management ,10:27-39. 13. COHEN, S., KALLIRROI, G. 2006. e-Commerce Investments from an SME perspective: Cost, Benefits and Processes. The Electronic Journal Information Systems Evaluation , 9 (2): 45-46. 14. PEACOCK, E

References [1] Drucker, P. The Practice of Management - 5th Edition. New York: Harper&Row, 2006 [2] Christensen, C. The Innovator's Dilemma: When New Technologies Cause Great Firms to Fail (Management of Innovation and Change). Boston: Harvard Business Review Press, 2015 [3] Kurzweil, R. The Age of Spiritual Maschines: When Computers Exceed Human Intelligence. London: Penguine Books, 2000 [4] x x x CNIPMMR - Carta Albă a IMM-urilor din România, Ediţia 2016 [5] Zhang, J. & Chen, L. “Review of SMEs Open Innovation Performance”, America Journal of Industrial and