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 ICBE – HOU 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. Moreover, ICBE – HOU supports Open Access publication. Specifically, this Conference Proceedings’ volume includes 24 articles selected among 70 papers submitted to the 10^th ICBE – HOU 2024, which was successfully held on September 27-28, 2024. We followed a double-blind peer review process for the submitted papers, in which reviewers were either members of the Scientific Committee or external ones. With  this fourth volume,  the  Conference maintains  its  commitment  to  encourage  and  promote high-quality works  in  the  field  of Business Administration by providing Open Access publishing. To conclude, we would like to express our gratitude to the reviewers of these manuscripts, who offered advice, suggestions and recommendations to authors. We are also extremely grateful to all authors for their excellent works and contributions to existing knowledge.