本研究試圖探討全球化、旅遊，與文化禁忌之間的關聯性，以印尼巴里島之外來旅客的觀光行為做為研究重心。當外來遊客進入巴里島時，他們該表現出適當的文化行為以配合巴里島本身的文化與價值。為何此種做法如此具有重要性？此重要性是針對什麼對象？而此重要性的背後又有哪些原因？雖然受訪的遊客們認為他們願意，也試圖表現合宜的行為舉止，以示對當地的尊重，但他們的行為往往顯示出對於當地文化的缺乏認識與了解。研究結果顯示，當觀光地區仍保持著強烈的固有文化與禁忌時，旅遊行為對於當地文化、態度與價值觀的衝擊不大。相較而言，若觀光地區的文化與禁忌並不明顯、已遭到破壞，或瀕危時，旅遊行為才可能顯著地衝擊當地的日常生活、文化觀念，及當地原有住民的對應策略。

In this paper, we explore the relationship between globalization, tourism and taboo, with particular reference to the behavior of foreigners in Bali, Indonesia. How important is it for tourists who visit Bali to behave in ways consistent with Balinese cultural values? For whom is it important? What are the reasons for this importance? Although the visitors we interviewed affirmed to us that they preferred to behave properly, so as not to offend their Balinese hosts, they often demonstrated a lack of knowledge and understanding for Balinese cultural decorum. Our findings suggest that, in visitorreceiving countries such as Bali, where local cultural taboos persist, the behavior of visitors will not greatly impact the local and cultural way of life, attitudes and values. In contrast, in countries where local cultural taboos are either not present, have broken down, or are at significant risk, the behavior of visitors might in fact significantly impact the daily lives, cultural perceptions and coping strategies of indigenous residents.