Digital Challenges and Financial Analysis Systems in Entrepreneurship and Public Management

A special issue of Administrative Sciences (ISSN 2076-3387). This special issue belongs to the section "Strategic Management".

Deadline for manuscript submissions: 31 July 2026 | Viewed by 1316

Special Issue Editors


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Guest Editor
BICTEVAC Laboratory—Business Information and Communication Technologies in Value Chains Laboratory, Department of Agribusiness and Supply Chain Management, School of Applied Economics and Social Sciences, Agricultural University of Athens, 118 55 Athens, Greece
Interests: accounting scholarship; financial economics; business administration

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Guest Editor
BICTEVAC Laboratory—Business Information and Communication Technologies in Value Chains Laboratory, Department of Agribusiness and Supply Chain Management, School of Applied Economics and Social Sciences, Agricultural University of Athens, 118 55 Athens, Greece
Interests: strategic digital marketing; CeFi; DeFi; supply chain; big data; econometrics; Decision Support Systems (DSS)

Special Issue Information

Dear Colleagues,

The MDPI journal Administrative Sciences invites submissions to a Special Issue entitled “Digital Challenges and Financial Analysis Systems in Entrepreneurship and Public Management”.

Strategic management serves as a cornerstone in both the private and public sectors, determining how organizations align resources, capabilities, and objectives with external opportunities and constraints. The emerging Special Issue in Administrative Sciences titled "Digital Challenges and Financial Analysis Systems in Entrepreneurship and Public Management" reflects an urgent scholarly and practical demand to explore strategic dynamics in an era marked by digital transformation, fiscal uncertainty, and technological convergence. By integrating core themes such as marketing, accounting, digitalization, ICT, and big data analytics, this issue positions itself at the intersection of traditional administrative practices and the emerging digital economy.

At its core, strategic management involves long-term planning, competitive positioning, performance measurement, and organizational adaptation. In the private sector, it encompasses corporate growth, innovation, market positioning, and shareholder value. In contrast, in the public sector, strategic management aligns with regulatory efficiency, service delivery, citizen satisfaction, and policy implementation.

A particularly compelling direction for this Special Issue lies in the integration of big data and computational modeling into the strategic decision-making process. With the proliferation of large-scale, real-time data across sectors, decision-makers now have access to tools such as predictive analytics, machine learning, system dynamics, and agent-based modeling that allow them to simulate complex environments, evaluate strategic alternatives, and quantify risks. These computational approaches can enhance both public and private sector strategies by providing evidence-based insights, scenario testing, and optimization pathways that are far more adaptive to today's volatile conditions. The issue welcomes contributions that explore how big data and modeling tools reshape the strategy cycle—from problem diagnosis and forecasting to strategic planning and performance monitoring.

The dual focus of the issue on business and the public sector creates an opportunity for comparative analyses—understanding how goals, resource limitations, financial performance and stakeholder accountability differentiate or converge across these domains. The issue is likely to attract papers examining strategy formulation, resource allocation models, environmental scanning techniques, financial accounting models and strategic control systems within contrasting institutional frameworks.

Recent decades have seen a shift from bureaucratic governance to New Public Management (NPM), wherein public institutions are increasingly expected to operate with private-sector efficiency. This evolution has stimulated the adoption of performance-based budgeting, customer-oriented service designs, and strategic planning units.

Research in this Special Issue may delve into the following:

  • The integration of Key Performance Indicators (KPIs) and data-driven metrics for institutions of the Public Sector to enhance strategic alignment and accountability.
  • The use of strategic scorecards and simulation tools in health, education, or transport departments to support evidence-based planning and resource optimization.
  • How digital innovation, big data, and computational modeling improve the agility, foresight, and responsiveness of public administration in rapidly changing policy environments.
  • How strategic management can affect the efficiency and profitability of businesses and reduce both business and financial risk.

We look forward to receiving your contributions.

Dr. Kanellos Toudas
Dr. Nikolaos T. Giannakopoulos
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 250 words) can be sent to the Editorial Office for assessment.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a double-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Administrative Sciences is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1600 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • strategic management
  • public sector
  • financial risk & bankruptcy
  • accounting & earnings management
  • marketing
  • financial performance
  • digital transformation
  • ICT adoption
  • strategic and computational business modeling
  • DSS
  • ESGs

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Published Papers (1 paper)

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Research

27 pages, 2619 KB  
Article
ESG-Driven Digital Performance Measurement and Decision Support in Vegan Food Firms
by Kanellos S. Toudas, Pandora P. Nika, Nikolaos T. Giannakopoulos, Damianos P. Sakas and Panagiotis Karountzos
Adm. Sci. 2026, 16(5), 206; https://doi.org/10.3390/admsci16050206 - 28 Apr 2026
Viewed by 889
Abstract
Despite the growing importance of Environmental, Social, and Governance (ESG) performance in shaping brand perception and consumer trust, limited empirical evidence exists on how ESG indicators translate into measurable digital consumer engagement outcomes, particularly in ethically driven markets such as the vegan food [...] Read more.
Despite the growing importance of Environmental, Social, and Governance (ESG) performance in shaping brand perception and consumer trust, limited empirical evidence exists on how ESG indicators translate into measurable digital consumer engagement outcomes, particularly in ethically driven markets such as the vegan food sector. This study addresses this gap by examining how ESG performance translates into digitally observable consumer engagement and frames this relationship as a strategic performance measurement and decision-support problem. Building on the sector’s reliance on ethical positioning, trust, and online visibility, we integrate ESG indicators with digital marketing and web analytics metrics (e.g., traffic and engagement proxies) for a panel of five leading vegan food firms [Nestlé SA (Vevey, Switzerland), Kellanova (Chicago, IL, USA), Beyond Meat Inc. (El Segundo, CA, USA), Danone SA (Paris, France), and Conagra Brands Inc. (Chicago, IL, USA)], using data from the Semrush web analytics platform and the Eikon Refinitiv ESG database for the period January–December 2024. We employ a mixed-method design combining descriptive analytics with correlation analysis and simple linear regression to estimate the direction and strength of ESG–digital performance links, and we extend inference through Fuzzy Cognitive Mapping (FCM) using the MentalModeler platform to simulate “what-if” scenarios that support managerial foresight under digital uncertainty. Results indicate that stronger ESG profiles are associated with more favorable digital outcomes, with specific ESG mechanisms (e.g., human-capital and environmental initiatives) aligning with deeper engagement signals. The FCM scenarios further suggest that coordinated ESG improvements can amplify digital traction and reinforce sustainable brand growth. The proposed framework contributes to strategic management by operationalizing an ESG-enabled digital performance measurement system and a lightweight Decision Support System (DSS) that can guide resource allocation, KPI monitoring, and risk-aware positioning in sustainability-oriented markets. Full article
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