Abstract:

The aim of this article is to identify the impact of the pandemic on the development of small and medium-sized enterprises run by women and men, including a comparison of barriers to running a business by both groups of companies. The conclusion was based on the results of a survey conducted using the same questionnaire before and during the pandemic, in South-Eastern Wielkopolska, a region in Poland. The first survey concerning the years 2010-2011 was conducted with 43 women and 39 men managing small and medium-sized companies. The second concerning the COVID-19 pandemic period was conducted in 2021/2022 with 16 women and 41 men. The research revealed that the most important economic barriers to the growth of both women- and men-led businesses include high tax burdens, high competition and unclear legislation. The surveyed companies perceived the listed barriers as already significant before the pandemic, but their burdensomeness increased during the lockdown period. The most important educational barriers for both surveyed groups of companies include lack of knowledge about taxes, labour law and unfamiliarity with accounting.  The surveyed companies, regardless of the gender of the manager, did not declare major losses during the lockdown. However, companies in the hotel and catering industry were most affected by the crisis situation, but thanks to the crisis shield the companies survived the crisis. The results obtained can serve as a recommendation for business practitioners and policy makers to shape economic policy in a direction that favours entrepreneurial development.