Whilst numerous studies have explored residents' perceptions of tourism, there are three significant gaps with Social Exchange Theory (SET). First, the appropriateness and generalisability; second, the heterogeneity of host population perceptions; third, perceptions in non-Western empirical contexts. A mixed methods study was conducted, using 36 face-to-face interviews with expatriates and nationals in Dubai to develop a survey instrument which returned over 400 responses. Results show that whilst SET is appropriate and partially generalisable, substantial adjustments are required to account for external factors such as culture and the political environment.We propose a new theory of Tourism Returns and Moderators to show a more holistic outcome, weighted perceptions, varying moderators, and greater individualised focus. In this study, participants had a preference to support tourism, did not refer to a cost-benefit trade-off, and generally favoured economic benefits over others.community tourism, Middle East, perceptions of tourism, resident perceptions, tourism impacts
| INTRODUCTIONThe value of understanding perceptions of tourism has gained traction as greater attention is paid towards overtourism (Gonzalez et al., 2018;Kuščer & Mihalič, 2019;Rasoolimanesh & Seyfi, 2020). This is only likely to grow in the short-term as destinations recover from COVID-19, and in the long-term given sustainability concerns. However, few articles have treated hosts as heterogeneous groups when measuring their perceptions of tourism (Gu & Ryan, 2010;Papastathopoulos et al., 2020), reflecting a significant theoretical and