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Socio-cultural impacts of tourism have been widely researched within a social exchange theoretical framework, yet it seems that this theory could be neglecting those more emotional elements, which at the same time could be considered key to understand how tourism affects the society. Therefore, the purpose of this paper is to look at the social exchange theory (SET) from a different perspective and focus on those less rational influencing factors that could be shaping residents’ attitudes towards tourism.,Based on six main constructs, a quantitative survey-based research is developed in the small city of Girona with the purpose to broaden the versality of the theory, with the support of in-depth exploratory interviews. Thus, an exhaustive study of the influences that attachment to communities, involvement in the tourism industry and personal benefits derived from tourism could have on residents’ perceptions is developed.,This paper suggests that those smaller tourism destinations might mirror themselves in those close big tourism destinations and thus residents’ opinions and attitudes seem to be influenced by the situations lived in these larger tourism destinations. Moreover, this paper stresses on the importance of interactions and relationships between tourists and residents to boost personal benefits from tourism. Finally, results show how those attached citizens tend to support tourism development, which could be explained by the proudness they feel when others value what for them is home.,This paper contributes to the current understanding of attitudes towards tourism within the SET framework, especially relating to covering those more emotional elements of social interactions. Moreover, there seems to be a gap in current research relating to small urban destinations that is aimed to be covered in this research.

Perceptions of tourism: a study of residents' attitudes towards tourism in the city of Girona