The importance of intellectual capital in the context of RPA technology acceptance

Robotic Process Automation (RPA) technology plays a key role in the digital transformation process, enabling the automation of repetitive and time-consuming business tasks. Thanks to RPA, organizations can increase operational efficiency, reduce costs and accelerate adaptation to the dynamically changing market environment. The aim of the article is to show how the process of accepting RPA technology is perceived by employees of small and medium-sized organizations. The considerations will be illustrated with the results of interviews and the author’s own observations, which were conducted in the period 01.2021-02.2025 in selected SME sector enterprises, along with their reference to general development trends in the introduction and development of software robots. The research question posed in the structured interviews is: How do the elements of intellectual capital (human capital, structural capital, relational capital) affect the process of accepting RPA technology in small and medium-sized organizations?