Since its beginning, the European Union has transformed, undergoing many stages of integration, from its origins as a free trade zone, to a customs union, on to a common market, then to an economic monetary union. The establishment of the euro zone was an economic plan aiming to increase the competitiveness of the European economy. At present this economic plan is being embraced by the Polish economy. In this context, the prospect of our country, joining the monetary union, from the perspective of Polish companies, is of particular importance. The main aim of this paper is to attempt to recognize whether Poland’s access to the euro zone is perceived as an opportunity or a threat by Polish managers. F...