Abstract
The Bed & Breakfast industry (B&B) has been over-developed in Taiwan, along with mismanagement of natural resources, thereby damaging environmental and ecological resources in some areas. This study aims to establish assessment indicators for B&B development to be used as a reference in the future. The Delphi method and Analytical Hierarchy Process (AHP) were used to develop an evaluation hierarchy for managing the Taiwan B&B establishments. Results show that natural environmental conditions and tourism resources are the most important factors for selecting a B&B site. Other important factors, according to the rank of their weights, are: relevant regulations and policies, and the status of public infrastructures. The factors identified have implications for management practice, and for supporting establishing of decision-making tools for the government.