This publication gathered the proceedings of the International Conference on Business & Economics of the Hellenic Open University 2023 (ICBE – HOU 2023). The 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, it 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. The proceedings provide an opportunity for researchers, postgraduate students, and industry practitioners to gain knowledge and an understanding of advanced topics concerning accounting, public accounting, taxation, finance, game theory, audit, management, macroeconomics and social economy.

The Editorial Team

Dimitras Augustinos, Chief editor, Hellenic Open University, Greece

Peppas George, Co-editor, Hellenic Open University, Greece

Mitsi Chrysavgi, Co-editor, Hellenic Open University, Greece