The study responds to the paucity of understanding of tourists\u27 attitudes toward peer-to-peer (P2P) accommodation services in less-developed economies. By gaining insights into the extant literature, the study proposes and tests a research model that accents the impact of perceived economic benefits, social incentives, and trust on consumers’ attitudes towards P2P accommodation. Notably, it also explores the potential attitudinal effect of the new materialist lifestyle. Data were collected through a web-based survey involving 112 consumers aware of P2P accommodation with prior domestic tourism experience in the Philippines. Partial least squares structural equation modelling technique was employed for data analysis. The findings reveal that only economic benefits and trust perceptions can predict consumers’ attitudes towards P2P accommodation services. Considering this, accommodation providers should continue to emphasize the economic value of their services to expand the customer base. Additionally, platform and accommodation providers can also enhance trust-building initiatives to reduce consumers\u27 risk perceptions potentially aggravated by the ongoing pandemic
