Purpose This study aims to explain how tourists generate, negotiate and eventually reduce cultural distance at Intangible Cultural Heritage (ICH) sites. Design/methodology/approach Thirty in-depth interviews across seven ICH contexts were analysed using grounded theory, producing a process model linking perception, engagement and negotiation. Findings Cultural distance is dynamic. Four axial categories − evolving embodied perception, multilayered cultural engagement, adaptive cultural negotiation and in-depth interpretation − interact recursively. Sensory–affect feedback loops, subconscious motivations and conflict–fusion mechanisms jointly transform initial alienation into co-creative understanding. Practical implications Site managers should take strategies based on their fiscal and resource capabilities. The study provides different practical suggestions for managers with diverse resource situations. Originality/value This study shifts ICH research from static, discourse-based cultural distance measures to an embodied, recursive framework, understood as an iterative process in which cultural perceptions are continually revised through interaction. It also proposes testable propositions for future quantitative research.
Zou et al. (Sat,) studied this question.