*4.1. Results of Participation Decision*

Table 4 depicts the estimated coefficients of the DDH model with regard to the decisions on the intention to use and the expenditure on accommodation in domestic tourism. The Wald test (Table 5) and Table 4 reveal that the variables for the social stratum, family life cycle, tourism behavior, residential area, and vacation policy have a significant impact on people's intention to use accommodation in domestic tourism, supporting hypotheses H1a, H1b, H1c, H1d, and H1e.


**Table 4.** Estimated coefficients of the DDH model of the intention to use and expenditure decision on tourist accommodation.

Note: \*\* represents the null hypothesis with a significance level of 1% and a coefficient of 0, and \* represents the null hypothesis with a significance level of 5% and a coefficient of 0.

**Table 5.** Wald test for the DDH model.


Note: \*\* represents the null hypothesis with a significance level of 1% and all coefficients of 0.

As regards to the individual variables, we first observed the impact of the variables for the social stratum on the intention to use tourist accommodation. There is a positive relationship between the education level and the intention to use tourist accommodation with the coefficients of the variables for the four education levels being significantly differ-

ent from 0, of which the group with a university level education (EDU4) has the highest intention to use tourist accommodation in domestic tourism, followed by the group with a postgraduate school or above education level (EDU5). As for the occupation variables, the occupation of students and unemployed (OCU5) is used as the benchmark, and the variable coefficients for white-collar workers (OCU1), blue-collar workers (OCU2), and retirees (OCU3) are significantly different from 0. Through observing the estimated coefficients of the occupation variables, the white-collar group has the highest intention to use tourist accommodation, followed by the blue-collar group, indicating that employed workers have a relatively high demand for vacation and tourism quality beyond their busy schedules, whereas the group of students and unemployed has the lowest intention to use tourist accommodation. The results related to education level and occupation variables are consistent with previous studies (Nicolau and Màs 2005; Jang and Ham 2009; Alegre et al. 2013; Bernini and Cracolici 2015).

With respect to the family life cycle, females have a significantly higher intention to use tourist accommodation compared to males. The numbers of traveling companions between the ages of 0 and 6 (A06) and 7 and 11 (A711) have a significant positive impact on the intention to use tourist accommodation. In terms of the marital status variables, the married group (MAR2) has the highest intention to use tourist accommodation with a significant estimated coefficient; the unmarried group (MAR1) has the lowest intention to use tourist accommodation with an insignificant estimated coefficient. In terms of the age variables, the 12–19 age group (AGE1) has the highest intention to use tourist accommodation and the over 70 age group (AGE7) has the lowest intention to use tourist accommodation, with a coefficient that is significantly different from 0. As age increases, the intention to use tourist accommodation declines (Figure 2). With regard to the residential area, the eastern region (RE) is used as the benchmark, and among the four residential areas, only the variable coefficient for other regions (RO) reaches the significance level. From the perspective of the estimated coefficients, tourists residing in the southern region (RS) have the highest intention to use accommodation, and those residing in other regions have the lowest intention to use accommodation. The results provide proof for the argument of Jang and Ham (2009) and Bernini and Cracolici (2015) that the family life cycle, and in particular, having children in the household, is a determinant of the travel decision and, as a result, of the accommodation decision. *Economies* **2022**, *10*, x FOR PEER REVIEW 14 of 22 have the lowest intention to use accommodation. The results provide proof for the argument of Jang and Ham (2009) and Bernini and Cracolici (2015) that the family life cycle, and in particular, having children in the household, is a determinant of the travel decision and, as a result, of the accommodation decision.

**Figure 2.** Estimated coefficients of age variables regarding the intention to use and expenditure on accommodation in domestic tourism. **Figure 2.** Estimated coefficients of age variables regarding the intention to use and expenditure on accommodation in domestic tourism.

In terms of the tourism behavior variables, the variable coefficients for the three

Tourist accommodation, to a certain extent, reflects the importance attached by individuals to tour quality, and the single-day tour approach often sacrifices tour quality due to time constraints. The above analyses can be summarized as follows: females, people with a university level of education, white-collar workers, tourists traveling with children between the ages of 0 and 6 and 7 and 11, married people, people aged 12–19, residents of the southern region, people traveling during the third season, people traveling during normal days, and people preferring sports and visiting amusement parks are those with

highest intention to use tourist accommodation, whereas the first season (SEA1) witnesses the lowest. Workdays (TD3) witness the highest intention to use tourist accommodation, whereas national holidays (TD1) witness the lowest intention to use tourist accommodation; the estimated coefficients of the two variables are significantly different from 0. Regarding the variables for the favorite activity during the trip, except for visiting amusement parks (ACT4), other variables are significantly different from 0; individuals who prefer sports (ACT3) and visiting amusement parks (ACT4) have a higher intention to use accommodation, whereas those who prefer visiting families and friends (ACT7) and cultural experience (ACT2) have a lower intention to use accommodation. Days of the trip (TDS) reveal a significant positive impact on the intention to use tourist accommodation. The implementation of the "one fixed day off and one flexible rest day" policy has a significant positive impact on the intention of Taiwanese to use tourist accommodation. Therefore, the vacation policy variable is a determinant of the accommodation decision,

a high intention to use accommodation in domestic tourism.

in line with Zhang et al. (2016).

In terms of the tourism behavior variables, the variable coefficients for the three travel seasons are significantly different from 0, and the third season (SEA3) witnesses the highest intention to use tourist accommodation, whereas the first season (SEA1) witnesses the lowest. Workdays (TD3) witness the highest intention to use tourist accommodation, whereas national holidays (TD1) witness the lowest intention to use tourist accommodation; the estimated coefficients of the two variables are significantly different from 0. Regarding the variables for the favorite activity during the trip, except for visiting amusement parks (ACT4), other variables are significantly different from 0; individuals who prefer sports (ACT3) and visiting amusement parks (ACT4) have a higher intention to use accommodation, whereas those who prefer visiting families and friends (ACT7) and cultural experience (ACT2) have a lower intention to use accommodation. Days of the trip (TDS) reveal a significant positive impact on the intention to use tourist accommodation. The implementation of the "one fixed day off and one flexible rest day" policy has a significant positive impact on the intention of Taiwanese to use tourist accommodation. Therefore, the vacation policy variable is a determinant of the accommodation decision, in line with Zhang et al. (2016).

Tourist accommodation, to a certain extent, reflects the importance attached by individuals to tour quality, and the single-day tour approach often sacrifices tour quality due to time constraints. The above analyses can be summarized as follows: females, people with a university level of education, white-collar workers, tourists traveling with children between the ages of 0 and 6 and 7 and 11, married people, people aged 12–19, residents of the southern region, people traveling during the third season, people traveling during normal days, and people preferring sports and visiting amusement parks are those with a high intention to use accommodation in domestic tourism.
