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The topic of community development is an important part of the work of participants in modern communities. In the face of rural transformation and reconstruction, many communities have established concepts of community value that include developing sightseeing tourism, leisure agriculture, and rural tourism experiences. The development of communities depends upon the common goals of the public and private sectors, tourism industry operators, and residents to cooperate and co-create value in order to achieve maximized benefits and win-win situations. This study examined the case of the Yongan Community in Taitung’s Luye Township, and explored key factors of community development and value co-creation in order to provide a cooperative model for the reference of community organizations when conducting future development. Based on a review of literature and using the Delphi method, this study designed an analytical hierarchy process (AHP) survey, and summarized five main evaluation criteria and 20 secondary evaluation criteria. Purposive sampling and the snowball method were used for sampling; survey subjects included members of public departments, tourism industry operators, local residents, and academics. In total, 30 questionnaires were collected; the AHP method was used for analysis and discussion. The results of this study found that with regard to the five primary evaluation criteria, their order of importance is as follows: “value,” “interaction,” “experience,” “society,” and “platform.” Here, public departments, the community, and tourism operators all emphasized “value,” Academics however, believed that “experience” was the key factor. With regard to secondary evaluation criteria, the five most important factors are ranked as follows: “public benefit,” “communication coordination,” “economic value,” “successful experience,” and “cultural value.” According to the results of this study, it is recommended that in community co-creation and development, co-creators should make public benefit the focus of their development objectives, and should strengthen linkages and interactive mechanisms within the community, accumulating and preserving relevant successful experiences, and creating complete information-sharing platforms to provide an interactive reference for subsequent study. At the same time, in order to create the greatest benefit to community development, maintaining well-coordinated communication cannot be overlooked.
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