01594nas a2200121   4500000000100000008004100001100002300042700001500065700001900080245011700099520124200216022001401458                                       d1 aMohammad Alazaizeh1 aPaolo Mura1 aMalek Jamaliah00aHow are value orientations toward intangible cultural heritage important to local cultural festival development?3 aDespite its widespread use as a primary theoretical framework for exploring residents  attitudes and support towards tourism, and being acclaimed for its significant explanatory potential, Social Exchange Theory (SET) faces scholarly critique for its lack of comprehensiveness and limited ability to fully capture residents  perspectives. Studies indicate that various factors, notably value orientation, significantly shape residents  attitudes towards local cultural festivals. This study aims to assess the influence of value orientations towards Intangible Cultural Heritage (ICH) on attitudes and support for local cultural festivals. By utilizing the Values-Attitudes-Behavior Hierarchy, it seeks to enhance the analysis of residents  responses within the SET framework, aiming to uncover insights into how these value orientations shape residents  attitude and support. Analyzing responses from 449 UAE residents using PLS-SEM, findings revealed the significant influence of value orientation on positive impacts attitude, leading to support for local cultural festival development. Discussion on the theoretical and practical implications, limitations of the research, and recommendations for future inquiries are also presented.  a1743-873X