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Athens Institute is an Athens-based World Association of Academics and Researchers based inAthens.Athens Institute is an independent and non-profit Association with a Mission to become a forum where Academics and Researchers from all over the world can meet in Athens, exchange ideas on their research and discuss future developments in their disciplines, as well as engage with professionals from other fields.Athens was chosen because of its long history of academic gatherings, which go back thousands of years to Plato's Academy and Aristotle's Lyceum.Both these historic places are within walking distance from Athens Institute's downtown offices.Since antiquity, Athens was an open city.In the words of Pericles, Athens"…is open to the world, we never expel a foreigner from learning or seeing".("Pericles' Funeral Oration", in Thucydides, The History of the Peloponnesian War).It is Athens Institute's mission to revive the glory of Ancient Athens by inviting the World Academic Community to the city, to learn from each other in an environment of freedom and respect for other people's opinions and beliefs.After all, the free expression of one's opinion formed the basis for the development of democracy, and Athens was its cradle.As it turned out, the Golden Age of Athens was in fact, the Golden Age of the Western Civilization.Education and (Re)searching for the 'truth' are the pillars of any free (democratic) society.This is the reason why Education and Research are the two core words in Athens Institute's name.The Athens Journal of Business & Economics (AJBE) is an Open Access quarterly doubleblind peer reviewed journal and considers papers from all areas of business and economics, including papers on accounting, finance, management, marketing, organization etc.The AJBE welcomes theoretical (including methodological), empirical (including case-studies) and policy (i.e., descriptive and non-analytical) papers.Given the mission of Athens Institute the AJBE will also consider papers which emphasize country-related studies both at the business and the national economy level as well as economic history, history of economic thought and philosophy of economics papers.