| 英文摘要 |
Kinmen was the first region of Taiwan to open access to China after the 1949 cross-strait separation. Taiwan suspended the“mini-three-links”policy amid the pandemic. This study examined the perceptions of Kinmen residents regarding the tourism impacts and the formation of their attitudes toward tourism development under border governance, as well as the impact of the pandemic. The study applied attribution theory to conceptualize residents’perceptions of positive and negative socio-cultural, environmental, and economic tourism impacts as formative second-order constructs, representing overall positive and negative tourism impacts, respectively. The findings suggest that residents’perceptions of the tourism impact under the suspension of the mini-three-links policy, due to the pandemic’s impact, have a direct effect on their attitudes toward tourism development. Specifically, positive environmental impacts had a positive influence on tourism attitudes, while negative economic impacts had a significant negative effect. Moreover, the formative second-order construct of overall positive tourism impact perception significantly influenced residents’attitudes toward tourism. The study offers theoretical and practical management implications, providing sustainable tourism management practices for addressing unknown future impacts. |