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Tourism's relationship with theory is a vexed and complex issue. Previous research has examined the status of the academic study of tourism in disciplinary terms and the epistemological basis of knowledge production, yet very little examination of the conceptual structure of tourism has been undertaken. This conceptual article examines the presence of theory of tourism. It presents evidence, via the use of case study vignettes, of examples of theory/theorizing at the meta-, middle range and micro-levels. It articulates guidelines for theorising tourism and principles for developing a theoretical contribution to knowledge, critical to Annals of Tourism Research, whose mission is to advance knowledge of tourism phenomena at the conceptual level that can lead to progress in theory development.
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