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Culture, defined as a set of beliefs or standards shared by a group of people (Goodenough 1971), is widely accepted among marketing theorists as one of the underlying determi-nants of consumer behavior, including tourist behavior. However, most previous tourism studies have used national-ity to operationalize culture (e.g., Lee et al. 2009). While these studies have contributed enormously to the understand-ing of the increasingly diversified international tourism mar-ket, the use of nationality as the sole surrogate for cultural affiliation has been criticized for underestimating the role of the cultural dimensions or contextual factors that cause the differences (Earley and Singh 1985). Many researchers have argued that nationality alone is insufficient for analyzing consumer behavior, as many countries contain subgroups made up of different ethnicities, social classes, lifestyles, an