Problem opóźnionych płatności w opinii mikroprzedsiębiorstw
The problem of late payments in the opinion of micro-enterprises

Summary/Abstract: The issue of late payment in business-to-business transactions has been the subject of many studies. However, there is a lack of research focused on the enterprises’ opinions on the problem of late payments, in particular taking into account the ethical aspect of such behaviour. The aim of the article is to present the opinions of micro-enterprises on late payments to suppliers. The survey conducted revealed that the vast majority of respondents admitted the need of making timely payments to suppliers, however about half of them stated that paying after the due date was justified in some cases. Moreover, the vast majority of respondents perceive making late payments as unethical, and agree that making late payments worsens the image of debtor enterprise, undermines business partners’ trust in a debtor, and deteriorates the quality of debtor’s relationship with his/her suppliers.

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