This exploratory research aims to determine how governance is internalized in tourism destinations management organizations (DMO). Governance internalization is understood as the commitment of destination management-related organizations to the deployment of governance concepts, precepts, practices, and actions and the rolling out and exercise of their functions, responsibilities, and power. The methodology that was used is that of case studies. A total of eight organizations acknowledging different degrees of governance commitment have been analyzed through in-depth interviews and documentary reviews. For each case, two dimensions of governance—participation and coherence—have been analyzed. It has been observed how organizations with a higher or lower degree of commitment show clear equivalence between their governance vision and the level of internalization of the participation and coherence dimensions. However, a rhetorical implementation of governance concepts, precepts, practices, and actions is found among destinations with more lukewarm positions.
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