Alexandros Garefalakis

Hellenic Mediterranean University · Department of Business Administration (Heraklion)

This paper presents a comparative bibliometric analysis of digital transformation in small and medium enterprises, focusing on before and after the COVID-19 pandemic. Using data from the Scopus database, the study analyzes 1566 articles published between 2001 and 2024, focusing on pre-COVID (2001–2018) and post-COVID (2019–2024). Bibliometric tools...

The study examines international tourists' satisfaction with Corfu and the factors affecting it, with the purpose of informing sustainable tourism governance and development. Primary data were collected from a sample of 237 international tourists. The findings were evaluated by a panel of key stakeholders of the Corfiot tourist industry. Overall, r...

This chapter will look at how Green Human Resources-GHR can help firms improve their environmental sustainability. It investigates how green ambidexterity-the ability to balance both extraction and exploration strategies-affects green business operations. The chapter also looks into how Green HR practices can be integrated to foster a sustainable c...

In this study, we investigate the heterogeneity in energy and non-energy commodities by analyzing their four realized moments: returns, realized volatility, realized skewness and realized kurtosis. Utilizing monthly data, we examine two commodity categories over various crisis periods. This study examines a comparative approach to descriptive stati...

This paper presents a comparative bibliometric analysis of digital transformation in small and medium enterprises, focusing on the before and after the Covid-19 pandemic. Using data from the Scopus database, the study analyzes 1,566 articles published between 2001 and 2024, focusing on pre-COVID (2001–2018) and post-COVID (2019–2024). Bibliometric...

Purpose This chapter investigates the function of Artificial Intelligence (AI) in improving employee well-being and psychological well-being. The goal is to investigate how AI-driven systems and instruments are being used to assist workers' mental and physical health, to assess how well they are working, and determine the advantages and drawbacks r...

This study examines the benefits of combining ESG (environmental, social, and governance) concepts with HRM to boost entrepreneurial success. The authors use the conceptual method to explore how environmental, social, corporate governance, and human resource management issues affect entrepreneurial activity. Thus, the authors conclude that ESG prin...

This study examines the benefits of combining ESG (environmental, social, and governance) concepts with HRM to boost entrepreneurial success. The authors use the conceptual method to explore how environmental, social, corporate governance, and human resource management issues affect entrepreneurial activity. Thus, the authors conclude that ESG prin...

As we face a worldwide pandemic, environmental disasters, social unrest, and economic uncertainty, each individual's mental as well as physical health is critical to workplace productivity. Employee physical and mental health are now recognized as significant concerns for companies around the world. Employee well-being is no longer a benefit in hum...

Purpose This is the application of the Entropy and TOPSIS model to assess the eco-efficiency of European financial institutions using environmental, social, and governance (ESG) strategies. The aim is to categorize financial institutions based on key factors such as environmental training and management and to examine the alignment between ideal ES...

Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of whistleblowing and whistleblowing frameworks that is app...

The aim of the research is to identify in what extent the employees' socio-demographic determinants affect the detection of fraud and corruption incidents in workplace environment. The methodology was used for data collection is primary source through random sampling. A total of 613 valid questionnaires based on employees in Greek audit and advisor...

This chapter presents the evolution of academic research in Ethical Investments (EI) research between 1990 and 2019. The chapter analyzes the most influential journals in EI research by searching for papers, which were published on the Scopus database. Results show a steadily increasing rate of EI research during the past 30 years. The chapter repo...

ESG refers to environmental, social, and governance in the construction sector and can contribute to the sustainability of the companies in the construction sector. This indicates that while planning and developing a project from beginning to end, all ESG risks should be properly considered. ESG risk management and reporting are particularly signif...

In a multifaceted and unpredictable global landscape, it is imperative to break down large challenges into smaller components and assign them to cross-functional autonomous teams. The adoption of an entrepreneurial attitude throughout the whole business is vital, necessitating a complete reimagining of the organization as an interactive network rat...

Ο κύριος σκοπός του συγγράμματος, αφενός, από τη σκοπιά της εκπαίδευσης, είναι να χρησιμοποιηθεί από τους αναγνώστες του ως εργαλείο, παρέχοντας τους τα κατάλληλα εφόδια για την νέα εποχή στον κλάδο της Λογιστικής προσπαθώντας να μην μείνει μόνο στο, σύνηθες, θεωρητικό λογιστικό πλαίσιο αλλά να παρουσιάσει το κάθε κεφάλαιο στην πράξη και αφετέρου,...

There is a consensus in the literature that whistleblowing can operate as an instrument for deterring wrongdoing and promoting transparency in organizations. As such, whistleblowing connects with sustainability, and in particular with the UN sustainable development goals (SDG 16, reducing corruption) for transparency and accountability in public se...

The purpose of this thesis is to highlight the use of strategic planning and strategic management processes in public sector and in non-profit organizations. Each organization needs to design its unique strategic plan according to its needs and requirements in order to ensure and maintain its sustainability and effectiveness and move forward more c...

Considering the importance of local communities in the successful implementation of tourism management and planning, the present study aims to investigate residents' perceptions of the socioeconomic impact of tourism on Corfu, a leading tourist destination in the Mediterranean Sea. A survey of 340 residents of Corfu between 2021 and 2022 indicated...

Financial analytics involves the analysis of financial data by using statistical and quantitative methods to make decisions that improve businesses’ results. Specifically, this system includes data mining, predictive analytics, and applied analytics and statistics and is delivered as a custom application to a business user. The integration of finan...

This paper provides new insights into the efficiency of European firms using accounting and financial ratios. In particular, we discuss how the data envelopment analysis (DEA) method can be used with accounting and financial data to highlight the importance of firm profitability as a counterbalance to crisis-induced weakness in demand. We consider...

The outbreak of pandemics COVID-19 in March of the year 2020, has led to numerous socioeconomic coups by psychological impacts all around the world (Cucinotta and Vanelli in Acta Bio Medica 91:157–160). The present study with 450 questionnaires on consumers through the google platform aims to unveil the determinants of macro and microeconomic perce...

Financial openness across countries is a significant contributor to economic growth. However, excess capital mobility has been criticized for its role in transmitting crisis and supporting financial turmoil. Thus, the aim of the paper is to investigate the impact of credit flows on economic growth, taking into account certain macroeconomic growth-r...

The technological developments in the social economy have significant implications for social banks and are optimistically changing the way social retail banks conduct their business. Social banks can invest in social services for small- and medium-sized enterprises (SSMEs) either to acquire a strategic advantage or out of strategic necessity. With...

Sharing Economy is widely used in recent years and describes the commercial activity through online platforms, where third parties transact with each other and provides access to available resources or to resources that they do not use enough, with mainly financial motivations. Furthermore, Sharing Economy in collaboration with ESG archetypes can c...

Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted standards. The present article aims to provide a verif...

A transparent framework for effective management and responsible business conduct serves as a benchmark for sound governance in the public administration. Finding that calls for transparency, morals, professional ethics, principles, and values on the one hand, and social good, environmental preservation, and charitable acts on the other. The resear...

While individual SMEs may have a minor environmental footprint, their collective influence is characterized as significant. Through the dynamics of their employees, green human resource management can help SMEs reduce their environmental footprint. However, SMEs face difficulties in implementing such strategies and achieving sustainable business co...

This study aimed to investigate the interactions between Bitcoin to euro, gold, and STOXX50 during the period of COVID-19. First, a bibliometric analysis based on the R package was applied to highlight the research trends in the field during the period of the COVID-19 pandemic. While investigating the effects of the pandemic on Bitcoin, the number...

Small and medium-sized businesses (SMEs) typically steer clear of implementing business intelligence (BI) systems because they feel that this sort of modeling is complicated and costly. But the market for business intelligence (BI) has evolved quickly. New opportunities like cloud computing have greatly lowered prices and eventually made it possibl...

Corporate social responsibility can assist in reducing the noise caused by pricing volatility and a lack of energy-efficient business solutions. The study's objective is twofold: (i) to investigate the role of corporate social responsibility (CSR) in reducing volatility through the contribution of energy-efficient strategies; (ii) to identify resea...

Organizations may examine both past and present data with the aid of information management , giving them access to all the knowledge they need to make sound strategic choices. For the majority of contemporary enterprises, using data to make relevant, valid, and timely choices has become a must for success. The volume and format of data have change...

Research on shrinking cities shows continuous links between this phenomenon and urban decline, which has been analyzed in many works, especially in Greece. The impact on urban development can be positive, while population growth over time is characterized by the degree of its convergence. The aim of this study is to gain a deeper understanding of t...

In recent decades, experts from all around the world have been increasingly interested in illegal conduct and corruption in financial organizations. Utilizing the illegal and corruption hypothesis, we investigate the core traits and trends of this phenomenon in European financial institutions. We also examined how specific aspects are incorporated...

The purpose of this paper is to examine the extent that the evolution of Greek public administration is important in the interest of society, the extent to which Greek society is able to assimilate and support the digital transformation, as well as the benefits and weaknesses of Public-Private Partnerships projects in the context of the effort of d...

Nowadays, strategic management is a major concern as it helps not only firms but also public organizations and entities to gain and sustain competitive advantage. An essential part of strategic management is the implementation of marketing mix that is centered on four core components,namely product, price, place and promotion. The research focus is...

The financial sector is characterized by complexity due to the management of a large volume of transactions, which can lead to the difficulty of considering, identifying, and monitoring them. The lack of mechanisms in monitoring and control transactions can contribute to the development of illegal practices within a company, such as fraud, corrupti...

The economic crisis in Greece has provoked a number of financial problems in Greek firms in all sectors. High tax rates, low payments and in sequence low demand for goods and services are a few of the problems confronted by firms and consumers. Within the framework of the Memorandum, a number of different corporate efforts have become a cornerstone...

Έχοντας συμπληρώσει σχεδόν τρία έτη υγειονομικής κρίσης, η πανδημία COVID-19 έχει επιφέρει σημαντικές επιπτώσεις στην σύγχρονη πραγματικότητα και έχει συμβάλλει στη δημιουργία της βαθύτερης ύφεση που αντιμετώπισαν ποτέ οι αναπτυγμένες οικονομίες σε καιρό ειρήνης. Επίσης, η υγειονομική κρίση συντέλεσε σε σημαντικό βαθμό στην αύξηση των ανισοτήτων. Ο...

Governments’ coronavirus disease (COVID-19) measures have forced the community to stay at home. During this period, youths have had time to think about their career paths. For some, a conventional eight-hour job in a private company is undesirable; meanwhile, entrepreneurship can mitigate the adverse effects of the crisis, such as unemployment. Acc...

Environmental, Social, and Governance (ESG) criteria are novel and exciting tools of corporate disclosure for decision making. Using quantitative and qualitative analyses, the present study examined the key characteristics and trends of ESG controversies in the European market. At the sametime, itidentifiedthecontroversies’ determinants. Abibliomet...

Purpose Within an effort of European Union (EU) policy to achieve carbon-neutral agriculture, the present study intends to explore the impact of carbon emissions generated by different sources related to agriculture namely energy used in farming, by enteric fermentation and by fertilizers on agricultural income in 25 countries from EU. Design/meth...

Behavioral Finance has already become the new theoretical financial paradigm. Based on other disciplines, such as psychology, sociology, and philosophy, it comes to fill in the gaps of the Efficient Market theory by studying and interpreting the behavior of people who are involved in the stock market, and, thus, discover the reasons for wrong inves...

Code of ethics is a substantially important tool of strategic management ensuring sound accounting and non-accounting corporate governance. It exists as a written text articulating a bundle of rules, principles and standards developed to curb unethical decisions. The effective use of a value-based code of ethics safeguards integrity and transparenc...

Within the last few decades, the issue of the environmental performance of European f inancial institutions has become a significant feature of their strategic plans. Financial institutions can contribute through their own activities and investments, and also through their relationship with economic sectors and consumers, in decreasing environmenta...

The unprecedented conditions of restrictive measures that were suddenly imposed in 2020 due to the outbreak of the COVID-19 pandemic affected business activity globally. To deal with the consequences that were caused by the pandemic, most SMEs had to adopt strategies which will enhance their development and footprint in the business arena. This stu...

The efficient and sustainable exploitation of energy resources may secure a sustainable economic growth for different regions. However, the peripheries are subject to social, economic, and political constraints, with limited power over energy management. The present work examines regional convergence in exploitation efficiency as synopsized in the...

The farmers’ welfare and its interlinkages to energy efficiency and farm sustainability has attracted global scientific interest within the last few decades. This study examines the contribution of Agriculture 5.0 to the prosperity of the farmers in the post-pandemic era and the gradual transition to an energy-smart farm. To obtain an insight into...

This study aims to take into account regional gross value added, to assess the performance of this macroeconomic component for all thirteen Regions of Greece. We apply two different methods for the period between 2010 and 2016, (1) the PROMETHEE II Multi-criteria method and (2) Shift and Share Analysis (SHA). In a nutshell, in nine out of thirteen...

The study aims to determine the impact of Cooperative Learning using Blackboard Learn (previously known as the Blackboard Learning Management System (LMS)) on the quality of accounting education following the International Education Standards (IESs) and the Saudi Arabian Education Evaluation Commission (EEC) standards. The study adopts an experimen...

H Εταιρική Διακυβέρνηση, η Διαχείριση Κινδύνων και ο Εσωτερικός Έλεγχος είναι τρία αντικείμενα που έχουν μελετηθεί και παρουσιαστεί εκτενώς στη διεθνή βιβλιογραφία. Έχοντας την εμπειρία της διδασκαλίας σχετικών πανεπιστημιακών μαθημάτων σε ελληνικά και ξένα πανεπιστήμια, διαπιστώσαμε το μεγάλο κενό που είχαν οι φοιτητές μας στην εύρεση ενός βιβλίου...

The main object of this research focuses on the empirical study of the causal relation among the degree of openness of the economy, the financial and economic growth using a multi-variate autoregressive model VAR. The long-term relation among GDP, the financial development and the degree of openness of the economy are based on the Cointegration tes...

This paper investigates the effect of the audit committee’s independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee’s independence and financial expertise and accrual earnings management. Using a sample of Chinese public firms over the period of 2010 to 2017, th...

The present study exports a regression equation which describes the variation of conductivity in blends of Diesel fuel with Biodiesel. Using specific volume of these blends, we determine conductivity, in order to study the contribution of each kind of Biodiesel and we convert the statistical data into mathematic relations as a specific formula, att...

At the current critical economic juncture, economic growth in Greece following the policy of severe austerity imposed on Greece by the Tripartite Support Mechanism (European Union-EU, European Central Bank-ECB, and International Monetary Fund-IMF) has led to unpredictable and unprecedented social and macroeconomic consequences. There is no doubt th...

Purpose Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sector...