The article proposes a new approach to the process of internationalization of the firm. According to the author, international economists are increasingly critical of the traditional, stage approach to this process. Both theoretical discussions and empirical evidence question this approach, according to Przybylska. A growing number of companies, especially small and medium-sized ones, are going international in their operations far sooner than suggested by the traditional approach to internationalization. Firms that that compete internationally from their earliest stages, often bypassing the domestic market, are referred to as born global firms. The traditional approach to the internationalization process fails to explain why born global firms decide to compete on foreign markets immediately or soon after launching their operations. This means that born globals challenge the traditional theory of internationalization, Przybylska says. The author proposes a new approach to born globals to explain why a growing number of Polish small and medium-sized enterprises decide to compete internationally from their earliest stages. The author also sets out to highlight the characteristic features of this process. An additional aim is to show the differences between the traditional and new approaches to the internationalization of the firm. To achieve these goals, Przybylska formulates two research hypotheses. The first hypothesis holds that the traditional models of internationalization do not fully explain this process, especially with regard to small and medium-sized businesses. The other hypothesis is that there is a growing number of born globals among small and medium-sized enterprises in Poland. To confirm these hypotheses, the author conducted a survey. The obtained data proved both research hypotheses right, the author concludes.