ISO system implementation in small and medium companies from new EU member countries: A tool of managerial and marketing benefits development

On the basis of data that covers 8 years period in three countries, author argues that motivations to implement ISO system significantly differ from the benefits that are experienced after its implementation. Marketing and sales arguments play role of the main motivators before ISO system implementation, while managerial benefits are mainly stated as the most important after the system is implemented. The change of opinions is generated by the SME managers' personal experience, which fills the gap between expectations and realities.