https://sphere.acg.edu/jspui/handle/123456789/2430 2026-04-17T06:30:18Z https://sphere.acg.edu/jspui/handle/123456789/2448 Title: The impact of COVID-19 on management accounting: A case study on SMEs Authors: Pletsas, Athanasios Abstract: This paper provides insights concerning the use of management accounting practices under the lens of SMEs. More specifically, the research follows a twofold journey. First, it examines what are the supply chain cost management principles an SME follows and how COVID-19 has impacted them. Second, it explores the reasons for changing the costing system within the SME (using contingency model for changing a costing system) and what are the challenges behind that change. Description: Submitted to ALBA Graduate Business School and Kedge Business School in partial fulfilment for the double degree MSc in Supply Chain Management and Master Degree – The European Business Program (EBP) 2023-05-01T00:00:00Z https://sphere.acg.edu/jspui/handle/123456789/2447 Title: Applications of blockchain technology in the European wine supply chain Authors: Fotopoulos, Ilias Abstract: This paper aims to explore the potential of Blockchain Technology (BT) in wine supply chains (WSCs). BT can significantly alter the way that business operate and contribute to the creation of value chains, owing to its capacity to increase trust, visibility, and transparency along the supply chains. The paper focuses on identifying the relevant drivers and barriers to BT’s implementation within the European industry, with an emphasis on France, Italy, and Greece. More specifically, we examine two well-known BT implementations (My Story™ and Placido Volpone). Further, we perform two semi-structured interviews with two managers from a Greek wine company to assess further drivers and barriers to BT implementation within the Greek environment. These interviews offer valuable insights regarding the specific needs of the Greek WSCs and help us shape our conclusions concerning the implications of a BT implementation. The paper concludes that given the current stage of BT diffusion, the specificities of the Greek wine industry, and the level of governmental and regulatory support toward BT adoption in Greek WSCs, it is pretty unlikely to see any such implementation soon. 2023-05-01T00:00:00Z