“…These changes are observed on the basis of numerous surveys conducted in international cross-sections (Neely, 2008;Dachs et al, 2014) as well as in individual countries, e.g. : in China (Xu et al, 2015), in the UK (Huxtable, Schaefer, 2016), in Italy (Mastrogiacomo et al, 2017), in Croatia (Prester, Peleš, 2017), or in France . They constitute a signifi cant managerial challenge also for Polish companies (Kozłowska, 2017, pp.…”