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Abstract This study explores the sustainable development of intangible cultural heritage (ICH) tourism from a rational behavioral process perspective based on the theory of planned behavior. A multi‐level conceptual model of ICH tourism and its intentions for sustainable development, including formal rationality and substantive rationality, is constructed. We discovered that it is not only altruistic intention that contributes to decision‐making in the sustainable development of ICH tourism, but egoistic benefit also has an impact on such decisions. This is an explorative study that provides a hierarchical linear conceptual framework for the sustainable development of ICH tourism by discussing practitioners' decision‐making behavior.
Hsu et al. (Tue,) studied this question.