A bed and breakfast (B&B) is a "nontraditional" form of accommodation that provides guests with personal service and high-level host-guest interaction, usually in rural settings where the establishment is owner-operated. This exploratory research was undertaken to categorize B&B properties as forms of rural entrepreneurship, using data collected in Taiwan. Through narrative analysis/synthesis of in-depth interviews with 25 B&B participants, an entrepreneurship typology of B&B properties was identified based on the local identities of the owner and founding motive in terms of cultural traits. Four categories (Nostalgic, Diversifying, Assimilative, and Innovative) are derived. The theoretical and practical contributions of the study are also discussed.
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