| Title: | Theorizing the evolution of RPA-ERP integration : a three-dimensional model |
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| Authors: | ID Sudzina, Frantisek (Author) |
| Files: | https://organizacija.fov.um.si/sl/stevilke/let-59-st-3-2026/
https://reference-global.com/article/10.2478/orga-2026-0015
RAZ_Sudzina_Frantisek_2026.pdf (1,26 MB) MD5: AF2371F820A6E6E231BC6972980A2EFE
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| Language: | English |
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| Work type: | Article |
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| Typology: | 1.02 - Review Article |
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| Organization: | FOV - Faculty of Organizational Sciences in Kranj
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| Abstract: | Background/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. |
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| Keywords: | digital transformation, tax administration, organisational capacity, ryptocurrency taxation |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Submitted for review: | 13.04.2026 |
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| Article acceptance date: | 09.04.2026 |
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| Publication date: | 19.08.2026 |
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| Year of publishing: | 2026 |
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| Number of pages: | str. 241-258 |
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| Numbering: | Vol. 59, issue 3 |
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| PID: | 20.500.12556/DKUM-100520  |
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| UDC: | 007.52:004:005.9 |
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| ISSN on article: | 1318-5454 |
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| COBISS.SI-ID: | 291599875  |
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| DOI: | 10.2478/orga-2026-0015  |
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| Publication date in DKUM: | 22.09.2026 |
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| Views: | 66 |
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| Downloads: | 0 |
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| Metadata: |  |
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| Categories: | Misc.
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