Abstract
The present study aims at identifying the stakeholders' perspectives on intangible ethnic tourism (IET) development in Jaffna, Sri Lanka, using stakeholder theory, which has been a missed area in the tourism literature. Interviews, discussions and participatory observations were used as key research tools during the data collection process. Content analysis was conducted using NVIVO software to analyse the data. The analysis of the stakeholders' perspectives emphasised that there is a huge IET potential in Jaffna which can contribute to the socio-economic development in the area. Although the stakeholders have mixed feelings towards IET development, their insights provide valuable directions for sustainable development of IET in Jaffna.
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