Abstract
This paper reports the theoretical approach and main results of a research project on the strategic discourses of Andalusia's tourism managers and entrepreneurs. Inspired by economic sociology's criticism of the rational economic actor, we inquire into the mechanisms that the business ideology or culture uses to construct or legitimate sociopolitical meanings of strategic efficiency. The analysis aims to show that strategies are drawn up and decisions about quality and costs in restructuring tourism businesses are made in a discursive frame structured by the organizational field of tourist destinations.
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