This publication gathered the proceedings of the International Conference on Business & Economics of the Hellenic Open University 2021 (ICBE - HOU2021). 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 aims to provide the forum for the graduate students of the HOU and other academic institutions to present and discuss their research with other researchers in the scientific community. These proceedings provided an opportunity for researchers, postgraduate students, and industry practitioners to gain knowledge and an understanding of advanced topics concerning accounting, finance, banking, crowdsourcing, audit, management, tourism, marketing, human resources, macroeconomics, corporate social responsibility and social economy.

The Editorial Team

-          Dr. Dimitras Augustinos, Professor, School of Social Sciences, Director of Accounting Lab, Hellenic Open University, Patras, Greece

-          Dr. Peppas George, Researcher at Accounting Lab, School of Social Sciences, Hellenic Open University, Patras, Greece

-          Dr. Tsoumas Christos, Associate Professor, School of Social Sciences, Hellenic Open University, Patras, Greece