..., there still exist many gaps, especially when it comes to its implementation. The purpose of this paper is to highlight, over a 10-year period, how Local Authorities in Ireland have responded to the increasing tourism arrivals, which is having major implications for tourism planning. Design/methodology...

... this is accomplished, a community may then develop appropriate policies to stimulate tourism entrepreneurship. This paper presents a conceptualization of the tourism entrepreneurial process including research and management implications. Keywords: local authorities - founding of companies - employer in tourism Résumé...