Theorizing the evolution of RPA-ERP integrationSudzina, Frantisek (Avtor) digital transformationtax administrationorganisational capacityryptocurrency taxationBackground/Purpose: The integration of Robotic Process Automation (RPA) with Enterprise Resource Planning (ERP) systems presents a complex evolutionary challenge. Existing frameworks fail to capture the divergent strategic paths organizations take. This article proposes a three-dimensional conceptual model to explain this phenomenon, defined by the axes of Integration Locus (Resilience), Task Intelligence, and Scale of Automation. Methods: A structured literature review of pertinent articles published up to August 1, 2025, was conducted. The findings were used not to generate, but to provide empirical illustration and support for the pre-defined components of the proposed 3D model. A foundational set of 42 papers was identified, from which a curated evidence base of 26 exemplars was selected based on theoretical relevance. Results: The literature provides strong evidence for all three dimensions. The evolution along the Resilience Axis (from brittle GUI to robust API) is well-documented. The Intelligence Axis is evidenced by the shift from rule-based bots to cognitive agents. The Scale Axis is shown in the move from discrete task automation to end-to-end process orchestration. Conclusion: The 3D model is a robust framework for explaining the trade-offs in automation strategy. It contributes to theory by synthesizing multiple concepts into a new, comprehensive model and provides a diagnostic tool for practice.20262026-09-22 11:44:32Članek v reviji100520sl