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This study examines how cost-benefit attitudes have a mediating role between residents' attitudes toward and support for tourism development. The theory of reasoned action (TRA) and social exchange theory (SET) are underpinning theories to support the hypotheses. The research was conducted in Şırnak province (Turkey), where tourism has not yet developed. A total number of 332 questionnaires were completed. The data were analysed using structural equation modelling. Results showed that residents' negative and positive attitudes toward tourism have direct effects on cost-benefit attitudes and indirect effects on support for tourism. It has also been determined that cost-benefit attitudes have a mediation role between residents' attitudes toward and support for tourism. The research contributes to the literature by adding social-psychological expressions to the residents' attitude concept toward tourism development. The research is also unique, because it was conducted in a place where tourism has not yet developed.

Residents’ Attitudes towards Tourism, Cost–Benefit Attitudes, and Support for Tourism: A Pre-development Perspective