LAUSR

Abstract Host-guest interactions have been widely examined in the literature, and the residents' attitudes have been the object of many studies that focus on identifying factors influencing such behaviour. However, no previous research has examined if the attitudes of residents change with increasing altitude of habitation. The present study examined the residents' attitudes to tourism in relation to the altitude of their habitat in the Bhurungdi Valley, Nepal. Being a part of the Annapurna Conservation Area, this Valley is a popular destination among tourists engaging in high-altitude hiking, trekking, and mountain climbing. In total, 83% of households (N = 101) residing in Ulleri (2,080 m), Nangethanti (2,450 m), and Ghorapani (2,870 m) participated in this research. Based on linear regression analysis, the findings suggest that residents have a greater appreciation of tourism activity and are more reciprocal as the altitude of their habitat increases. The study argues that the previously neglected aspect/variable ‘altitude’ can bring new insights and help to better manage vulnerable destinations in a sustainable manner.