The article is devoted to the development of theoretical foundations and practical recommendations for “digital reengineering”. It addresses contradictions and gaps in the modern understanding of this concept, leading the authors to propose their own definition. Unlike classical interpretations, digital reengineering is presented as a transformation process where IT serves as the core driver, rather than an auxiliary tool, with a particular emphasis on its application in the tourism sector. The scientific novelty of the study lies in the systematization of existing approaches to interpreting digital reengineering and in conceptualizing its role for tourism enterprises. The authors integrate consumer expectations with technological capabilities by combining primary data (a survey of 196 respondents on consumer attitudes and expectations regarding the digitalization of tourism services) with secondary data (an analysis of digital solutions already applied in the sector). This methodological approach enables the design of more effective and personalized tourism products. Based on the Ukrainian tourism market, the authors developed and tested a methodology for reengineering digital business processes that enables managers to enhance customer communication, offer personalized service options, and foster customer satisfaction and loyalty. The findings demonstrate that applying digital reengineering can generate both financial and reputational advantages for tourism enterprises. The main limitation of the research is the regional and qualitative nature of the sample, which points to the need for further studies across different industries, broader geographic contexts, and with quantitative verification, while also considering varying perceptions of digital technologies in tourism.
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