This volume contains the proceedings of the 2nd Forum on Economic and Business 2026, organized by the School of Economics and Business of the University of Thessaly. The Forum was held at the Gaiopolis Campus on May 24, 2026.Following the successful organization of the first Forum last year, the initiative continues this year with the 2nd Forum on Economic and Business 2026, further strengthening its role as a dynamic platform for academic dialogue and research dissemination. The Forum constitutes an important initiative aiming to strengthen research collaboration, interdisciplinary dialogue, and academic interaction among doctoral candidates, researchers, and members of the academic community. Through this joint effort, the School seeks to establish a dynamic annual scientific event that promotes the dissemination of current research and supports the development of young researchers.The title of this year’s Forum, “Research in the Spotlight”, highlights the central role of doctoral research in addressing contemporary challenges in economics, business, accounting, finance, digital transformation, sustainability, governance, and public policy. The Forum provides an important platform for PhD candidates, scholars, researchers, and professionals to exchange ideas, present their latest research findings, and engage in meaningful academic dialogue across these fields.This volume comprises abstracts that provide valuable insights into a wide range of topics related to business, economics, accounting, finance, technology, sustainability, public administration, and organizational studies. We sincerely appreciate the efforts of all authors for their valuable contributions, as well as the organizing and