Resources are fundamental in tourism systems because they help to attract tourists to a destination, meaning that proper management of resources can improve the destination's competitiveness. However, the existing literature has illustrated how resource use within the tourism context can also cause conflicts. The disputed interests among stakeholders pertaining to economic profit and ecological conservation usually become the primary source of such conflicts. Nevertheless, research focusing on a resource-based perspective remains limited. This thesis aims to address this gap in the academic literature by investigating the typology of resources, the conceptualisation of resource management and the alignment of the resource management strategies within the national rural tourism program of the case study country. The primary question is: How can resources used for rural tourism be re-evaluated and managed based on their various identified conflicts? This thesis is built on three papers, each with distinctive research objectives that collectively answered the overarching aim. A constructivist philosophical paradigm underpins the thesis, which means assumptions are made based on a relativistic ontology and a subjectivist epistemology. Based on this paradigm, knowledge and reality are subjective and acquired through participants' understanding of the study objectives. The first paper is a literature review study, while the second and third papers utilised a case study research design in two villages in Bali with different village characteristics: Taro and Munduk villages. Qualitative inquiry was utilised in both empirical studies. [...]