The research conducted under the micro-project Intellectual Capital and Technological Development of Small and Medium-Sized Enterprises in Poland focused on the impact of intellectual capital on the technological development of SME. The purpose of this research was to determine the influence of intellectual capital on the technological advancement of these enterprises. Due to the broad approach to economic development and the significant role of SMEs in the economy, a series of three articles was chosen as the publication format. This publication serves as an introduction, addressing the essence and importance of the SME sector. The article aims to confirm the impact of the SME sector on the economic development of the country, which is considered significant based on statistical data. The data reveal a favourable statistical picture of SMEs, showing an increase in the number of business entities and their positive impact on the labour market and GDP growth. The findings underscore the need for continued efforts to eliminate ineffective management practices withing the various components of intellectual capital. The subject matter of the research cycle continues in the next two papers. The second article, entitled “The Role of Intangible Resources in Shaping the Value of Knowledge-Based Enterprises” emphasises the need and necessity of implementing in small and medium-sized entities. The third article, considers it important to identify, measure, and value these assets. Detailing the methods of doing so, it summarises the research results and points to intangible assets as the main determinants of company management in a knowledge-based economy. It demonstrates the significant impact that small and medium-sized businesses could have on the development of the national economy if the management of intellectual capital in these enterprises adhered to the principles of conscious and rational use of knowledge assets. As a result of the increasing importance of a company’s intellectual capital – including its human resources, structural, and relational values – small and medium-sized enterprises must change their previous intuitive, approach to their management to a conscious and strategic approach. This transition will enable them to remain competitive in the market in an era of widespread technological and other changes affecting the product and labour market. In view of the volatile environment and the development of a knowledge-based economy, the ability to manage intangible assets becomes particularly important for the development of enterprises, both large and those in the SME sector. Effective management of intellectual capital should be considered a key competence in this area. Although the tools for managing this invisible potential are discussed in the literature and practically applied in large companies, they are only beginning to be adopted by small and medium-sized enterprises. Given the significant contribution of these entities to national income generation and job creation, it is necessary to adapt and implement the concept of intangible asset management to suit the operating conditions of small business.
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