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The purpose of this paper is to highlight possible hidden risks when allocating multi-skilled human resources to teams working in a multi-project environment. Are allocation strategies maximizing the use of skills for each project, the only way to improve the chances of all projects being successful? What are the risks in this strategy? What are the available alternatives?

Simulation was used for different allocation strategies to evaluate, using two different metrics, the staffing of human resources in different projects. Three categories of companies were studied, and for each typology, virtual companies were created and several scenarios of collaborators, projects and tasks were simulated to evaluate the staffing process.

It is shown that for different simulations, different allocation strategies and metrics are possible for evaluation and that there is no golden rule of staffing in organizations with multiple projects and with multiple skills collaborators. The staffing is very much dependent on the context of the company.

The numerical method provides general managers with a useful tool to enable a better distribution of staff collaborators in teams handling multiple projects that require multi-skilled human resources. This method can also be used to evaluate training needs and hiring strategies, as it presents an overview of all human resources skills and motivations.

For academics, the methodology developed enables the study of characteristics of human resources, skills and motivations, which are interesting for team formation. To practitioners, the numerical method is a practical tool for staffing in multiple skills and multiple projects. This tool can also diagnose each company situation regarding current collaborators’ skills and motivations, serving as a tool for training and for hiring.

This study seeks to comprehend how sociomateriality influences the openness paradox within the context of open strategising.

We adopted a qualitative approach and developed a case study as a research method. The data included 10 semi-structured interviews, direct observation and documentary analysis, including virtual documents, collaborative platforms and communication systems.

We found that sociomateriality influences the transition between openness and closure in open strategy (OS) dimensions, namely inclusion, participation and transparency, once organisational practitioners actively build on social relationships and engage with material elements within this paradoxical context.

The primary limitation was the challenge of managing extensive data, especially tracking all meetings and interactions. Nonetheless, we aimed to provide a comprehensive view and meaningful insights from the data. Future research could employ mixed methods to achieve a more holistic understanding of the phenomenon.

By understanding the role of formalisation and legitimation played by sociomateriality during open strategising, practitioners can navigate the complexities of balancing openness and closure, fostering innovation and engagement while ensuring the legitimacy of strategising. Recognising the coexistence of exclusions in social practices enables society to comprehend this paradox and highlight the need to address it, fostering an inclusive environment and promoting balanced openness in various social contexts.

Our study contributes to the OS literature by highlighting the role of sociomateriality in shaping the openness and closure interplay. Additionally, we emphasise the importance of formalisation and legitimation practices involving materiality in the balance between openness and closure in a context where openness is deemed essential for strategic success.

This chapter reflects on how ethics was managed in Basque educational ethnographic research. Specifically, it addresses researcher positionality when relating to research collaborators in an attempt to manage inclusive ethics in situ. Nowadays, most research is evaluated by an ethical review board that ensures adequate research practice. However, unexpected fieldwork events need to be managed in the field, and this chapter addresses the impact of these events on the relationship between researchers and collaborators. Influenced by a post-qualitative stance we posit that research collaborators should be included in the research process. It reflects on the data collected during an ongoing ethnographic study with higher education students. The method used includes several interview meetings between researchers and collaborators, multimodal representations of collaborators' learning, and participants' self-observations. In the interviews, participants' discourses, representations, and self-observations were collaboratively analysed. The ethnographic data from these meetings show how researchers use a collaborative approach to practise ethics. Through such meetings, the knowledge derived from the ethnographic data is co-constructed in a research relationship where participants engage in dialogue and negotiation about the discourse created around them. Based on this relationship, we propose the concept of inclusive ethics as a process requiring an honest, inclusive, and collaborative relationship with the research subject.

This paper focuses on searching for the conditions of cooperation in collaborative technology innovation including the Government and private enterprises. After assuming the collaborative project of code division multiple access (CDMA) as one of the collective actions, attempts to analyze the case of CDMA technology development process by applying the theoretical propositions derived from two approaches, collective action andprisoner dilemma. Identifies government’s roles and strategies as a third party who guarantees the realistic conditions for cooperation to induce the success of joint ventures which inherently have the potential risk of cooperation collapse caused by the opportunistic or free‐riding behaviors of private collaborators as self‐interest seekers. Finally, suggests therealistic conditions for cooperation, government’s roles, and policy tools for the future collaborative R&D.

It is expected that students enhance their awareness of businesses’ role in human rights protection as a key factor in their corporate social responsibility (CSR) engagement and core objective achievement, as well as understand the effects of gender-based violence on organizational performance and identify and develop policies for a socially responsible strategic plan for effective communication with current and potential stakeholders.

The case of AFF Consulting Group in Mexico illustrates the challenges that firms face when doing business in an environment riddled with inequality and gender-based violence. The firm is challenged with developing a socially responsible strategic plan to ensure effective communication with stakeholders. The case has been developed as a narrative to demonstrate the intricacies of internal dynamics and discussions, which lead to strategic planning and decision-making.

The case study illustrates the challenges of business dynamics in an emerging market. It is applicable, especially, for undergraduate and graduate students in management studies related to CSR, ethics, human resources, collaborator management and human rights.

Teaching notes are available for educators only.

CSS 11: Strategy.

Collaborative information searching is common for people when planning their group trip. However, little research has explored how tourists collaborate during information search. Existing tourism Web portals or search engines rarely support tourists’ collaborative information search activities. Taking advantage of previous studies of collaborative tourism information search behavior, in the current paper the purpose of this paper is to propose the design of a collaborative search system collaborative tourism information search (ColTIS) to support online information search and travel planning.

ColTIS was evaluated and compared with Google Talk-embedded Tripadvisor.com through a user study involving 18 pairs of participants. The data included pre- and post-search questionnaires, web search logs and chat history. For quantitative measurement, statistical analysis was performed using SPSS; for log data and the qualitative feedback from participants, the content analysis was employed.

Results suggest that collaborative query formulation, division of search tasks, chatting and results sharing are important means to facilitate tourists’ collaborative search. ColTIS was found to outperform Tripadvisor significantly regarding the ease of use, collaborative support and system usefulness.

The innovation of the study lies in the development of an integrated real-time collaborative tourism information search system with unique features. These features include collaborative query reformulation, travel planner and automatic result and query sharing that assist multiple people search for holiday information together. For system designers and tourism practitioners, implications are provided.

In this chapter, we explore the ethics of developing and maintaining meaningful and equitable relationships between Māori and Pākehā scholars and researchers. We begin by asking if it is even desirable, viable, or sustainable to pursue decolonising research in disciplines and relationships that are so deeply entrenched in settler-colonialism. We consider the challenges involved in managing an equitable distribution of decolonising labour in settings with few Indigenous scholars, particularly around the constant work of educating and pointing out ignorance, as well as the emotional labour of dealing with Pākehā vulnerability, inaction, and resistance to change. Building on the Kaupapa Māori principles of whanaungatanga and manaakitanga, we suggest a tangible set of seven strategies or ‘collaborative ethics’ to address these challenges in working together and in actively dismantling while privilege and white supremacy within the Academy and wider world of research.

Stakeholder theory has been accused of being an umbrella concept rather than a distinct theory per se. Recognizing the stakeholder concept as an essentially contested concept subject to multiple competing interpretations, this chapter presents a systematic meta-level conceptual analysis. This chapter aims to contribute to the optimal development of stakeholder theory by clarifying the conceptual confusion surrounding its central construct to help prevent stakeholder theory from developing into an accumulation of disparate ideas. Multi-contextual contributions to stakeholder theory are analysed via an unparalleled bounded systematic review of 593 stakeholder definitions. Determinants of the stakeholder concept have been deconstructed and analysed to establish how definitional variables relate to variants of stakeholder theory. These determinants have been sorted, filtered and ordered to produce a comprehensive, multi-dimensional classification of stakeholder theory based on four hyponyms which relate to 16 definitional categories. The classification was then subjected to empirical testing with positive results. This evaluation of the stakeholder concept illustrates how contributions are aligned and interrelated, thereby prescribing what is acceptable (unacceptable) as inclusion within stakeholder theory. An invaluable overview of what we know about stakeholder theory is presented within a single model, drawing the conclusion that stakeholder theory is indeed a single theory.

New Zealand (NZ) has no reporting standard or guidance for management commentary (MC) that accompanies financial reports. This is unusual, considering MC is provided by many entities and valued by users. Further, the guidance on MC provided by the International Accounting Standards Board (IASB) in their Management Commentary Practice Statement 1 (MCPS1), which was issued in 2010, is currently under review. Thus, the purpose of this paper is to examine the views of NZ’s financial reporting stakeholders, particularly users, preparers and auditors of financial reports for insights regarding the usefulness of MC.

To gain insights into the views of NZ’s financial reporting stakeholders on MC, this paper surveyed users, preparers and auditors of financial statements. This paper includes an analysis of their views on the objectives, content and principles that should underlie MC in financial reporting, based on the IASB’s MCPS1 with consideration of recent work by the IASB on the revision of MCPS1. In addition, the analysis provides insights as to whether the reporting of MC should be made mandatory, and whether assuring MC would increase its usefulness.

This study found that auditors generally view MC as less useful and more in need of assurance than do preparers and users. Respondents’ ratings indicate that the most important objective for MC is “to enable the assessment of the quality of management’s stewardship”. “Assessing the entity’s future prospects”, and “assessing future cash flows” are also highly rated objectives. The most important principle in preparing MC is identified as “focus on the most important and relevant information”, while the most important content element identified is “the entity's financial performance and position, and cash flows”.

This paper highlights the views of various stakeholders regarding MC reporting, particularly preparers and auditors whose views have not been noted previously in the literature. Also, this study should be of interest to both international and national financial reporting standard setters and regulators. It is particularly timely in view of the current IASB work towards revision and updating of MCPS1, as it provides current insights into what users, preparers and auditors perceive as the most important considerations for MC. This study also has implications for the XRB in NZ, where there is no prior research on stakeholders’ views on MC.