The aim of article is the hotels’ and accommodation establishments’ in Poland process maturity assessment with usage of survey research. The term of organization’s process maturity and the authors of the selected models of evaluation of process approach elements in management implementation described in polish and foreign literature has been introduced herein. Further, the results of empirical studies regarding process maturity of hotels and accommodation establishments in Poland were presented. The empirical studies were conducted with usage of multidimensional model of organization’s process maturity evaluation MMPM. The research objects were evaluated on the basis of three dimensions: short-term, long-term and systemic dimension. The vast majority of analyzed objectives were characterized at first level of process maturity. This indicates that the functional orientation including single symptoms of process solutions’ implementation is the prevailing approach of management in analyzed facilities.