As the global tourism industry becomes increasingly shaped by digital transformation, the strategic role of Information and Communication Technologies (ICTs) has gained particular significance, especially in emerging economies. Albania, with its growing appeal as a tourist destination and its economic reliance on tourism, presents a compelling context in which to examine the digital maturity of tourism enterprises. This study investigates the adoption of ICT tools—particularly websites and e-marketing practices—among Albanian tourism businesses and assesses the impact of managerial attitudes and digital infrastructure on perceived business performance. Grounded in the Technology Acceptance Model (TAM) and the Resource-Based View (RBV), the research employs a quantitative survey methodology, collecting responses from 208 enterprises across five key tourism regions. The findings reveal that 81% of these enterprises maintain an active website, with adoption rates significantly higher in coastal areas such as Durrës and Sarandë. Hierarchical regression analysis demonstrates that a favorable perception of ICTs is positively associated with ICT-based marketing strategies (r = 0.243, p < 0.01) and reported profit growth (R² = 0.291). Although high initial website development costs are acknowledged as a barrier, they are also correlated with long-term profitability, reflecting a growing recognition of ICT as a strategic asset rather than a cost burden. The results support the dual theoretical lens: TAM explains the behavioral inclination toward digital tools, while RBV underscores their value as inimitable resources for sustained competitive advantage. The study highlights the need for targeted government policies, including digital upskilling programs, infrastructure investment, and support for small enterprises lagging in digital readiness. Future research could expand this inquiry through longitudinal and cross-country analyses, exploring how emerging technologies—such as AI-driven personalization, immersive media, and data analytics—reshape destination competitiveness in the digital age.