SUMMARY
The focus of this paper is to analyze small and medium enterprises through a knowledge management perspective. More specifically, the aim of the research is to further the understanding through what processes small and medium enterprises operating in the Polish market to create knowledge. Knowledge creation processes are vital to knowledge management initiatives of companies that operate in a changing environment and depend on innovation to gain the competitive advantage. Such processes significantly differ in small and large firms. Therefore, in the following study, a thorough investigation of knowledge creation processes is presented. This research attempts to fulfill the knowledge creation processes gap between small and medium enterprises in the Polish context where traditionally large firms are mainly investigated.