Transformation theory is about structural
change that results from modifications of human institutions (Seliger, 2002). Social norms and cultural beliefs are critical to the tourism transformation process which indicates that
resident attitudes and perceptions need to be understood and monitored (Johnson, Snepenger and Akis, 199
;
Sheldon and Abenoja, 2001; Choi and Sirakaya, 2006). , 199
; Perdue, Long and Allen, 1990). Indeed, this has been extended to suggest that population perceptions can be indicators of destination decline (Faulkner & Tideswell, 1997; Diedrich & Garcia-Buades, 2009). These studies have often been undertaken for two primary
reasons: to overcome barriers to successful and sustainable tourism development (commonly termed
paradoxes) and to provide insight into the level of impact tourism has on the community (Diedrich and Garcia-
Baudes, 2009). Delamere 1997 Reid 2006 Petrosillo Zurlini
Grato and Zaccarelli 2006). Institutions are collective human-
designed action, such as government strategies, plans, policies or laws, business or industry norms, social
norms, cultural beliefs or the general patterns of consumer behaviour (Mantzavinos, North and Shariq, 200
).
Paradoxes often occur if tourism is adopted simply for the economic benefits it can provide, such as
employment opportunities, increased income and standards of living and improvements in infrastructure
(Archer and Cooper, 1998; Lindberg, 2001; Liu and Var, 1986; Allen, Hafer, Long and Perdue, 1993) as it can also have
negative impacts, such as inflation, leakage of tourism revenue, changes in value systems and behaviour,
crowding, littering and water shortages (Buckley, 2001; Ceballos-Lascurain, 1996; Mathieson and Wall, 1982). This paper primarily focuses on measuring social norms and cultural beliefs
relating to economic and tourism development and discusses findings in the context of Toowoomba. It has been argued that more rapid and intense tourism development may have a less beneficial effect on societies than smaller scale development (de Kadt, 1979; Pierce, 1989; Ratz, 2000).