This article compares the effects of factors influencing residents’ perceptions toward tourism development in urban and rural World Heritage Sites (WHSs). This study has been conducted in the rural Lenggong and urban George Town WHSs in Malaysia. Partial least squares–structural equation modeling, using a number of recently developed advanced analysis methods, has been used to assess the proposed measurement and structural models, and to compare the relationships between the two groups. The results of this study reveal significant differences between the effects of economic gain and community involvement on residents’ perceptions in rural and urban contexts. However, the findings do not support differences between the effects of community attachment and environmental attitudes on residents’ perceptions. This study makes a significant theoretical contribution by comparing rural and urban WHS residents in the developing world. Furthermore, this study has a number of practical implications for the local authorities.

Using partial least squares-structural equation modeling, we analyzed data from 410 questionnaires completed by a sample of residents from the vicinity of the George Town World Heritage Site (WHS), Malaysia, to investigate the effects of community factors on residents’ perceptions and support for WHS conservation and tourism development. To conceptualize these relationships, we developed a framework based on social exchange theory (SET) and previous empirical evidence. While community attachment, cultural attitudes, community involvement, and community gain had positive effects on residents’ perceptions, the effects of community members’ gain and status consistency were particularly strong. Our results suggest that perceptions strongly influence support for WHS conservation and tourism development. Having examined a number of new resident perception factors, this study makes a significant theoretical and methodological contribution to the tourism and resident perception literature. Furthermore, this study has practical implications for future sustainable community development in the George Town WHS.