The Impact of the Implementation of the AI Systems in Small and Medium Enterprises in Poland: Scale of Usage, Productivity, and Unperceived Sustainability

The primary objective of this article is to examine the organizational, economic, and sustainability-related implications of implementing artificial intelligence (AI) systems in small and medium-sized enterprises (SMEs) in Poland. The study combines a survey of 112 SMEs in the Kuyavian–Pomeranian region, including 70 AI-using firms, with 13 in-depth interviews with managers. The quantitative analysis applies logit models to identify determinants of perceived AI effects on internal processes: working time and workload reduction, automation, cost effects, and creativity. The qualitative component explains how AI is adopted and embedded in business practice. The results show that AI adoption in SMEs is increasingly common but remains uneven and mostly operational. The strongest effects concern workload reduction and time efficiency, particularly in service firms and where AI is used intensively. Advanced AI adoption increases the probability of perceiving workload and cost-related effects. However, these effects should not be interpreted simply as direct cost reduction. Rather, AI improves productivity and work capacity while creating new costs related to paid tools, data preparation, integration, output verification, and governance. The interviews show that AI implementation follows a staged path: from curiosity-driven experimentation, through cognitive work augmentation, to workflow integration and, in selected cases, AI-enabled business model innovation. The transition from ad hoc use to strategic implementation depends less on firm size alone and more on process maturity, capabilities, and data readiness. Barriers also change with maturity: early-stage firms face a lack of knowledge, time, and clear use cases, whereas advanced users encounter data quality, hallucinations, security, integration, and governance problems. The study finds that sustainability considerations, particularly environmental impacts and ESG-related implications of AI, remain largely unperceived in SME decision-making. Entrepreneurs primarily interpret sustainability through the lenses of organizational resilience, long-term competitiveness, adaptability, and responsible digital transformation rather than through formal environmental metrics. The findings suggest that SME managers should implement AI gradually, link adoption to measurable process-level outcomes, and invest in AI literacy and governance. They should also integrate responsible AI principles into organizational strategy to support sustainable digital transformation. The study contributes to the literature by showing that AI adoption in SMEs should be understood not only as a productivity-enhancing process but also as a broader organizational transition shaping long-term sustainability and resilience.