ABSTRACT This research conceptualises tourism livestreaming as an innovation and conducts rigorous scale development of tourism livestreaming acceptance. Tourism livestreaming acceptance is identified as a four-dimensional construct, including acquisition, emotional connection, transformation, and recommendation, which collectively portray comprehensive acceptance. Moreover, the stimuli-organism-response framework serves as a theoretical model that reveals the ‘stimulus-catalytic-acceptance-realization’ influence framework. It is found that acquisition only positively affects offline travel behaviour but not online purchase behaviour, highlighting the differentiation of TLS acceptance dimensions. The results contribute to the enrichment of research on continuance and technology acceptance and provide diagnostic tools for timely prediction, supervision, and segmentation by managers.