Abstract
This research aimed to analyze visitors' perceptions regarding the heritage assets of the urban parishes of Guayaquil. The study was conducted in three phases: determining heritage assets according to categories and parishes, analyzing perceptions based on these heritage assets, and verifying the correlation between visitors' opinions and their origins. A mixed-method approach with descriptive and correlational scope was applied, utilizing documentary techniques and cross-sectional surveys. The findings show a positive evaluation across all parameters, with similar assessments among the three studied population groups: residents, national tourists, and foreign tourists. It is concluded that there is limited updating of the city's intangible assets, despite them being among the most highly valued by tourists.
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