Purpose:The aim of the article is to present an innovative model for measuring attitudes towards digital technology platforms. Design/Methodology/Approach: Such a model, based on a sample of 120 Polish companies, was developed as a result of research conducted in 2019. When building the model, a regression analysis of qualitative variables was applied, which involves predicting the values of specific variables. A top-down method was applied in this respect. In addition, an alternative version of the developed model was proposed. Findings: The construction of the model made it possible to prove that the factor which most strongly influences the attitudes of the management staff of Polish enterprises towards digital technology platforms is an economic factor (i.e., financial benefits associated with the use of such platforms). Furthermore, space for further research was created, including with regard to company structure, the industry in which it operates and the number of employees working there as correlates of attitudes towards digital technology platforms. Originality/value: The article discusses an innovative model for measuring attitudes towards digital technology platforms.