This publication gathered the proceedings of the International Conference on Business & Economics of the Hellenic Open University 2025 (ICBE – HOU 2025). 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, finance, marketing, taxation, entrepreneurship, audit, management, social economy, tourism, macroeconomics, and artificial intelligence. 

The Editorial Team

Dimitras Augustinos, Εditor-in-Chief

Peppas George, Co-Εditor

Tantoula Maria (Editorial Assistant)

Sotiropoulou Virginia (Editorial Assistant)