Abstract
<title>Abstract</title> <p>The Kandy Esala Perahera is considered the most remarkable manifestation of living intangible cultural heritage in Sri Lanka and can be interpreted as an expression of the integration of religiosity, performing traditions, rituals and community practice. It is the most important celebration in the largest procession format of Sri Lanka, serving as a major attraction for cultural tourism as well as remaining a part of centuries-old traditions. This study investigates the role of the Kandy Esala Perahera for tourism in Sri Lanka focusing on the management of intangible cultural heritage with the sustainability development of the tourism process. A mixed-methods study design combining with both qualitative and quantitative techniques was employed for the research. Primary data were gathered using a structured questionnaire survey with 200 tourism stakeholders comprising of international and domestic tourists, owners of hotels and restaurants, owners of tour operators and hotels, local owners of business in Kandy, as well as locals in Kandy. Qualitative data were collected by field observation and open-ended survey questions, whereas secondary data were gathered from scholarly literature, government reports and heritage articles. The study finds that the Kandy Esala Perahera adds to a considerable amount in strengthening Sri Lankan cultural identity, consolidating Kandy as a heritage place, attracting domestic and international tourists, sustaining indigenous culture, mobilizing community participation and creating socio-economic benefits to local stakeholders; but there are other concerns in terms of escalating tourism pressure, commercialization, visitor flow management, environmental impact and cultural authenticity. Thus, sustainability of Kandy Esala Perahera needs a better management between heritage conservation and tourism in form of collaboration, governance, local participation, visitor management and proper use of new medias for the festival. This research aims to contribute to the scholarly discussion on intangible cultural heritage and cultural tourism by showing how living cultural performance is used for safeguarding as well as developing the destination tourism.</p>