ABSTRACT Although conflicts over resource utilisation have been widely discussed, tourism resource typology has not been explored clearly from a conflict-based perspective. Based on a case study of two Balinese villages, this research extends the previous literature by exploring tourism resource typology and management. The findings reveal four typologies with a two-dimensional matrix: activity and facility-based resources on one axis and localised and ubiquitous resources on another. The resource management model applies three steps: planning, regulating and implementing. The findings contribute to practical suggestions about rural tourism development within a strong spiritual context by emphasising spiritual resources and development. They also encourage a counterbalance towards spiritual development and suggest a triadic intermingling in resource management. Several directions for future research are suggested in the rural tourism domain, especially for developing countries.