Contemporary Role and Importance of Controlling for Successful Modern Business Processes in Tourism

Desa, Kosarkoska and Irina, Joldeska and Gjorgji, Petkoski (2026) Contemporary Role and Importance of Controlling for Successful Modern Business Processes in Tourism. International Journal of Economics, Business and Management Research, 10 (02). pp. 204-220. ISSN 2456-7760

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Abstract

Controlling, also referred to as management control, is a crucial function in modern business
management. It involves measuring, analyzing, and adjusting the performance of individuals and
organizational units to ensure alignment with strategic goals. In today’s rapidly changing
business environment—characterized by digital transformation, new organizational structures,
and increasing reliance on artificial intelligence—controlling has become even more essential.
Particularly in the tourism and hospitality sector, effective controlling supports the execution of
legal, financial, and operational processes, contributing to organizational agility and
sustainability. This paper explores the contemporary role of controlling within tourism
enterprises, highlighting its strategic importance in ensuring adaptability and successful business
transformation. The study argues that modern organizational structures, supported by integrated
controlling systems, are key to improving performance and achieving long-term success in the
tourism and hospitality industry.
Keywords: Controlling, management functions, business transformation, tourism, hospitality,
business processes.

Item Type:	Article
Subjects:	Scientific Fields (Frascati) > Social Sciences > Economics and Business
Divisions:	Faculty of Tourism and Hospitality
Depositing User:	Prof. d-r Desa Kosarkoska
Date Deposited:	19 Mar 2026 10:52
Last Modified:	19 Mar 2026 10:52
URI:	https://eprints.uklo.edu.mk/id/eprint/11451

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