The factors differentiating attitudes of cities' governments in the internationalisation processes. Comparative analysis of case studies from France and Poland. The aim adopted in the paper is to determine which one of the factors: political, administrative or financial has a more important influence on the attitudes of local governments in the internationalisation processes. The reasoning presented in this paper is based on a study referring to the quantitative and qualitative methods of analysis. These were the analysis of the official documents, databases and in-depth interviews. The study was conducted in one of the Polish cities - Lublin and in one of the French cities - Nancy.In this paper the issues related to the role of the leader in co-operation, the process of learning institutions and the importance of financial factors for international actions by local governments are described. In addition, it addresses the issues related to the legislation regulations in the international activity of local government in Poland and France.It was determined that the attitudes of local governments in cooperation depend greatly on political factors. Moreover, the executive body has the most important impact on a cooperation on the international arena. Both in Lublin and in Nancy case, despite on the differences in political and administrative systems, the nature, activity, range and deepness of the existing cooperation depend more on mayor's capacity and attitude than councilors' or clerks'. Nancy's mayor strives to make the best use of the existing links, while Lublin's mayor expanding cooperation to new cities wants to strengthen its image on the international arena.
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