Managerial Perceptions of Cyber Security Risks and Behavioral Adaptability in Polish <scp>MSMEs</scp>

ABSTRACT This study analyses cyber security threats and technology readiness in Polish micro, small, and medium‐sized enterprises (MSMEs), focusing on managerial behavior and its impact on cyber resilience. Utilizing the scale to measure cyber exposure, grounded in expectancy theory, the research evaluates the vulnerabilities that reduce companies' cyber resilience, particularly in remote working contexts. The results show that while both groups have similar perceptions of the seriousness of cyber security risks, managers are more likely to engage in risky cyber behavior, particularly in credential management and behavioral risk. This observation highlights the need for targeted cyber security training programs tailored to managerial roles, addressing behaviors that uniquely affect cyber resilience in MSMEs. The study contributes theoretically, providing a better understanding of the link between organizational behavior and cyber security risks, and practically, highlighting the urgent need to update cyber security strategies in MSMEs.