To participate in tourism activities as a cultural right and an opportunity for their social integration, people with disabilities face various environmental barriers which affect their tendency to participate in tourism activities. Therefore, in the present study, an attempt has been made to identify and investigate the environmental barriers and limitations (micro and macro environment) faced by these people for participating in tourism activities. This study is carried out using mixed-method in two stages of qualitative (identifying the environmental indicators and factors of accessible tourism development for people with physical disabilities through in-depth, semi-structured interview with scientific and executive experts) and quantitative (Designing the questionnaires by researchers based on indicators obtained from the qualitative stage and distributing them among 150 tourists with disabilities in Tehran). Making use of open and central coding with Maxqda software, the content analysis of the first stage interviews was carried out and 2 main categories, 12 main concepts and 45 sub-concepts were identified. The quantitative stage was carried out using the partial least squares method and SmartPLS3 software. Consequently, planning and policy-making, transportation, tourism places, tourism products and services, human resources, information, technology and equipment, were identified as micro-environmental factors (tourism industry). Also planning and policy-making, economic, physical, cultural, and social factors were identified as the macro-environment factors of accessible tourism development for people with physical disabilities.