As illustrated in figure 1, this study considers a dependent variable identified as “Boutique Hotels’ Choice” being influenced by an independent variable named “Tourists’ Accommodation Need”. This relation outlines that the choice of Boutique hotels as accommodation options is subjected to the tourists’ need for accommodation. Such a relationship is influenced by a series of intervening variables, namely “Aesthetic Attributes” (design, location, size and type of building) and “Operational Attributes” (service & facilities, staffing, marketing and unique characteristics). In other words, these intervening variables are the factors that may influence the tourists’ choice towards the kind of accommodation defined as “Boutique Hotels”.