This book constitutes the refereed proceedings of the International Conference on Business and Technology ICBT2021 organized by EuroMid Academy of Business Technology EMABT, held in Istanbul, between 06-07 November 2021. brIn response to the call for papers for ICBT2021, 485 papers were submitted for presentation and inclusion in the proceedings of the conference. After a careful blind refereeing process, 292 papers were selected for inclusion in the conference proceedings from forty countries. Each of these chapters was evaluated through an editorial board, and each chapter was passed through a double-blind peer-review process. brThe book highlights a range of topics in the fields of technology, entrepreneurship, business administration, accounting, and economics that can contribute to business development in countries, such as learning machines, artificial intelligence, big data, deep learning, game-based learning, management information system, accounting information system, knowle