Purpose: The main aim of the article is to identify the image-building process in the organization as a management instrument, from a theoretical standpoint, as well as from the practical one, based on initial research among top-level and middle-level managers from Polish collective accommodation facilities. Design/methodology/approach: The present article is both theoretical and empirical. To achieve the goal adopted in the article, a survey aimed at managers of selected tourist accommodation establishments was conducted. Findings: The research confirmed the established thesis that respondents' awareness of the treatment of image formation as a management instrument is quite high. In addition, empirical material indicates that the researched managers state that the strategic objective of managing the organization should be to build a positive image in the eyes of its stakeholders. The majority also say that the organization's image is its strategic resource and a factor of competitive advantage of the enterprise on the market, but on the other hand, the financing of image-building activities is, according to respondents, a waste of money. Research limitations/implications: The performed studies, due to their limited scope, cannot be used for generalizations and are treated by the authors themselves as pilot studies. The research covered three regions: southern, eastern, southwest. This choice was due to the personal availability of tourist managers of accommodation facilities located in these parts of Poland. As a result of the research, 112 correctly completed questionnaires were collected, which were used for analysis and inference. In the future, a similar research is planned to be done across Poland. Practical implications: Based on the literature analysis and completed studies, the authors formulated recommendations for the managers of tourist accommodation facilities. Social implications: The research might exert influence on organizational behavior of tourist accommodation establishments in building their image through effective internal and external communication. Originality/value: The originality of the article is expressed through a subjective and objective scope of the study of image creation practice as a management instrument in tourist accommodation establishments.