Preface

Abstract

The International Conference on Business & Economics of the Hellenic Open University (ICBE - HOU) aims to bring together leading scientists and researchers, affiliated with the HOU, to present, discuss and challenge their ideas, opinions and research findings about all disciplines of Business Administration and Economics. Additionally, the Conference allows graduate students of all academic institutions to present, discuss and improve their research. Essentially, the Conference is an annual forum for established and new researchers as well as for practitioners in the area of Economics and Business Administration, aiming to exchange research ideas, results and useful comments on a variety of topics including accounting, marketing, taxation, finance, entrepreneurship, audit, management, social economy, etc.