摘要:Tourism development has been promoted as an alternative livelihood to reduce the dependence of small island communities on declining marine resources. It is often central to emerging agendas around marine planning and the blue economy. However, relatively little is known about how communities perceive tourism development as an alternative and potentially sustainable livelihood in their area and its implications. This qualitative study tracks a governance system in transition and analyzes the factors perceived by stakeholders to be driving and hindering the adoption of tourism-based livelihoods on small islands in UNESCO’s Taka Bonerate Kepulauan Selayar Biosphere Reserve (Indonesia). The findings indicate that, despite a series of tourism-enhancing investments and initiatives and the positive attitudes of local communities towards it, tourism is not a direct route towards sustainability for small island communities. The benefits of tourism are perceived to be unequally distributed. The lack of education and skills limits participation in new job opportunities, and the incentives to continue destructive fishing inhibits livelihood transition to tourism. The article concludes that tourism cannot be assumed to generate simultaneous benefits for conservation and development without more equitable benefit sharing, the meeting of basic needs in communities, and addressing the drivers of unsustainable livelihoods.