Preface

Abstract

The International Conference on Business & Economics of the Hellenic Open University (ICBE - HOU) intends to bring together distinguished scientists and researchers, affiliated with the Hellenic Open University, to present, discuss, and critically examine their ideas, perspectives, and research findings regarding all disciplines of Business Administration and Economics. Furthermore, the ICBE - HOU provides graduate students of all academic institutions with the opportunity to outline, analyze, and enhance their research. 

In essence, the Conference provides an annual forum for established and emerging researchers, as well as practitioners, in the fields of Economics and Business Administration. The main purpose is to share research ideas, empirical findings, and valuable comments on a variety of scientific fields including accounting, finance, marketing, taxation, entrepreneurship, audit, management, social economy, tourism, macroeconomics, and artificial intelligence.

ICBE - HOU also supports Open Access publishing. Specifically, this volume of Conference Proceedings features 21 articles chosen from 74 papers submitted to the 11^th ICBE - HOU 2025, which was successfully held on September 26-27, 2025, in Athens, Greece.

A double-blind peer review system was adopted for the submitted papers. The review process involved both Scientific Committee members and external reviewers. With this fifth volume, the Conference remains committed to encouraging and promoting excellent works in the field of Business Administration and Economics by enabling Open Access publication. 

In conclusion, we gratefully acknowledge the reviewers for their insightful comments, advice, and constructive recommendations provided to the authors. Finally, we express our sincere gratitude to all authors for their high-quality work and valuable contribution to the existing knowledge.