Résumé
During the health crisis caused by COVID-19, virtual reality (VR) proved to be useful for the tourism industry, allowing this industry to continue working despite the restrictions imposed. However, it remains to be seen if the impact of this sanitary crisis in the tourism industry influenced managers' intention to adopt this technology in the post-pandemic period. To fill this gap, a qualitative methodological approach was adopted, using the MAXQDA20 software and interviews with managers of tourism enterprises. The results show that the willingness to invest in technology, the perception of VR as a business strategy, and the perception of the impact of the pandemic are factors that regulate the intention of companies to adopt VR. In addition, prior experience with VR and the perception of technical support are also important for its adoption. Thus, it was concluded that VR can be a valuable sustainable strategy for tourism companies to address the challenges imposed by the pandemic. However, adopting the technology depends on factors such as financial availability, business strategy, and previous experience with VR. Furthermore, tourism companies must also receive adequate technical support to ensure its correct implementation.