RESEARCH OBJECTIVE: The aim of the article is to identify opportunities of shaping active attitudes of students inherent in the very essence of educational services and the evaluation of the current degree of involvement of students of postgraduate in contributing to educational services. THE RESEARCH PROBLEM AND METHODS: To achieve the objective of the article, the theoretical part is written based on literature studies (Polish and foreign). The empirical part uses the results of a survey conducted among students (223 persons) of postgraduate accounting courses at the Cracow University of Economics. THE PROCESS OF ARGUMENTATION: The article is divided into several parts, respectively: (1) Entrepreneurship is defined as an active attitude, (2) educational services are presented as a product co-created by the service provider and the customer, (3) results of the study on the evaluation of the active postgraduate student attitudes are presented, (4) conclusions of the study are provided and opportunities to activate students to co-create the educational service they use. RESEARCH RESULTS: Literature studies indicate that in the essence of services (and in particular educational services), there are significant possibilities to shape the attitudes of their active participants. Empirical studies show, however, that this potential is not fully used. Only 50% of the participants of the study stated that the teachers allowed the students to actively influence the course of the classes. Every fourth participant admitted simultaneously they took advantage of such possibilities extensively. CONCLUSIONS, INNOVATIONS, AND RECOMMENDATION: Full use of the possibilities inherent in the essence of the educational service to build enterprising attitudes requires changing the attitudes of the teachers in the first place. Because the study presented in the article was fragmentary it seems justified to conduct similar studies regarding other types of courses and among other teachers.
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