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This article presents a thorough analysis of the concept of virtual organisation, allowing an examination of the virtualisation process to be carried out in a comprehensive manner while also taking into account its complexity and multidimensionality. The methodology for measuring the level of organisational virtualness has been effectively applied to a wide range of businesses, both large and small, representing the traditional and high-technology sectors. Statistical analysis confirmed that virtualisation has a positive impact on a company’s competitiveness. The results and conclusions of the examination provide a new perspective for the scientific exploration of virtual organisation, and form a starting point for future studies in this area of research.
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