, 2007; Gartner, 200
). 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). 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. 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
). This paradox, however, does not occur consistently and often
development is deliberately cultivated by the community (Gonen, 1981). Diedrich and Garcia-Buades (2009) show that as tourism grows and has more severe impacts on an area, so does the population's perception of tourism implications. Indeed, this has been extended to suggest that population perceptions can be indicators of destination decline (Faulkner & Tideswell, 1997; Diedrich & Garcia-Buades, 2009). , 199
; Perdue, Long and Allen, 1990). This paper reports on a preliminary investigation into social
values and perceptions of tourism and economic development in the case study of Toowoomba, Australia. The
aim was to obtain a measurement system for social norms and community perceptions to inform a broader,
more detailed study into the tourism transformation process.