Pavlatos Odysseas

Personal Website

+30 2310 891.659
opavlatos uom.edu.gr
Office: ΗΘ, 423

Assistant Professor
Department of Accounting and Finance

Assistant Professor, Academic Staff (BSc in Accounting and Finance)

Academic Area

Accounting

Curriculum Vitae

Curriculum Vitae

Academic Titles

Ph.D. in Accounting, University of Piraeus, Department of Business Administration.
MBA- Tourism Management, University of Piraeus, Department of Business Administration.
B.Sc. in Business Administration (focused on Accounting and Finance), University of Aegean.

Research Interests

Management Accounting practices
Contemporary Cost Management systems
Management Control Systems
Strategic Management Accounting
Management control and innovativeness
Accounting and entrepreneurship
Accounting and crisis
Performance management
Hospitality accounting

Teaching

ACCOUNTING INFORMATION SYSTEMS
(MAF0106)

COSTING AND COST ACCOUNTING
(ΛΧ0801)

FINANCIAL ACCOUNTING
(ΛΧ0529)

FINANCIAL ACCOUNTING I
(ΛΧ0204)

INTRODUCTION TO FINANCIAL ACCOUNTING
(ΛΧ0113)

MANAGERIAL ACCOUNTING II
(ΛΧ0701)

MANAGERIAL AND COST ACCOUNTING
(ΕΛΕ0203)

MANAGERIAL AND COST ACCOUNTING
(ΛΧ0628)

TAX ACCOUNTING I
(ΛΧ0626)

TAX ACCOUNTING II
(ΛΧ0505)

ΣΤΡΑΤΗΓΙΚΗ ΔΙΟΙΚΗΤΙΚΗ ΛΟΓΙΣΤΙΚΗ ΓΙΑ ΤΗ ΛΗΨΗ ΑΠΟΦΑΣΕΩΝ
(SMAF0108)

Publications

Books (3 records)

Scientific Journals (22 records)

Περιλαμβάνει Άρθρα σε διεθνή ή ελληνικά επιστημονικά περιοδικά (με κριτές).

2023

Pavlatos, O. and Ioakimidis, M. (2023), "Management accountants with a growth mindset and changes in the design of costing systems: The role of organisational culture", Accounting and Finance (Wiley)
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Pavlatos, O. and Kostakis, H. (2023), “Moderating role of cost accounting information quality on the relationship between the COVID-19 pandemic and budgeting in public hospitals”, Australian Accounting Review, Vol.33 No.1, pp.14-30 (Wiley)
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2022

Beka, E. and Pavlatos O. (2022), “The impacts of social media on Accounting and Auditing: Evidence from Greek listed firms”, Sustainability, Vol. 14, Issue 16, 10279 (MDPI)
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Pavlatos, O. and Kostakis, H. (2022), “Exploring the relationship between Target Costing functionality and product innovation: The role of information systems”, Australian Accounting Review, Vol.32, No.1, pp. 124-140 (Wiley)
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2021

Pavlatos, O. (2021). “Drivers of management control systems in tourism start-ups firms”, International Journal of Hospitality Management, Vol.92 (January), 102746 (Elsevier)
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Pavlatos, O and Kostakis, H. (2021), "Budgeting in start-up companies: European survey – based evidence”, Advances in Management Accounting, Vol. 33, pp.97-125 (Emerald)
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Pavlatos, O. (2021), “The impact of economic crisis on cost structure configuration”, Economics and Business Letters, Vol. 10, No.1, pp.87-94.
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Pavlatos, O., Kostakis, H. and Digkas. D. (2021), "Crisis management in the Greek hotel industry in response to COVID-19 pandemic", Anatolia, Vol. 32, No.1. pp.80-92 (Taylor and Francis)
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2018

Pavlatos, O. and Kostakis, H. (2018), “Management Accounting Innovations in a time of economic crisis”, Journal of Economic Asymmetries, Vol. 18 (November), (Elsevier).
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Pavlatos, O. and Kostakis, H. (2018), “The impact of top management team characteristics and historical financial performance on Strategic Management Accounting”, Journal of Accounting and Organizational Change. Vol.14, No.4, pp. 455-472 (Emerald).
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Pavlatos, O. (2018), “Strategic Cost Management, contingent factors and performance in services’’, Journal of Accounting and Management Information Systems, Vol.17, No.2, pp.215-233.

2015

Pavlatos, O. and Kostakis, H. (2015), “Management Accounting Practices before and during economic crisis: Evidence from Greece”, Advances in Accounting, Vol.31, No1., pp. 1540-164 (Elsevier).
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Pavlatos, O. (2015), "An empirical investigation of strategic management accounting in hotels", International Journal of Contemporary Hospitality Management, Vol.27, No.5, pp.756-767 (Emerard).
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2012

Pavlatos, O. (2012), “The impact of CFOs characteristics and information technology on Cost Management Systems”, Journal of Applied Accounting Research, Vol.13, No.3, pp.242-254 (Emerard).
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2011

Kostakis, H., Pavlatos, O. and Kounis, L. (2011), “A new method for Activity-based modelling of Customer Profitability Analysis in hotels”, International Journal of Advanced Intelligence Paradigms, Vol.3, No.1, pp. 1-13 (Inderscience).
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Pavlatos, O. (2011), “The impact of strategic management accounting and cost structure on ABC systems in hotels”, Journal of Hospitality Financial Management, Vol. 19, No. 2, pp.53-76 (Taylor and Francis).
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2009

Pavlatos, O. and Paggios, I. (2009), “Management Accounting practices in the Greek hospitality industry”, Managerial Auditing Journal, Vol.25, No.1, pp. 81-98 (Emerald).
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Pavlatos, O. and Paggios, I. (2009), “A survey of factors influencing the cost system design in hotels”, International Journal of Hospitality Management, Vol. 28, No.2, pp. 263-271 (Elsevier).
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Παυλάτος, Ο. και Πάγγειος, Ι. (2009), “Ποιότητα πληροφοριών της Λογιστικής Κόστους: η επίδραση της χρήσης των κοστολογικών δεδομένων και του προσανατολισμού της επιχείρησης προς το κόστος”, ΣΠΟΥΔΑΙ (Journal of Economics and Business), Vol. 40, No.3-4, pp. 145-172.
Pavlatos, O. and Paggios, I. (2009), “Activity Based Costing in the hospitality industry: evidence from Greece”, Journal of Hospitality & Tourism Research, Vol.33, No.4, pp.511-527 (Sage).
View Publication

2008

Pavlatos, O. (2008), “Hospitality cost system design: the impact of strategy and the use of data”, Journal of Accounting and Management Information Systems, Nr.28, pp.92-108.

2007

Pavlatos, O. and Paggios, I. (2007), “Cost Accounting in Greek hotel enterprises: an empirical approach”, Tourismos: An international multidisciplinary refereed journal of tourism, Vol. 2, No. 2, pp.39-61.

Conferences (26 records)

Περιλαμβάνει Άρθρα σε δημοσιευμένα πρακτικά διεθνών ή ελληνικών συνεδρίων (με κριτές).

2023

Pavlatos, O. and Ioakimidis, M. (2023), “Management accountants with a growth mindset and changes in the design of costing systems: The role of organizational culture” Paper presented at the 22th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 15-16 December, Athens.
Pavlatos, O. and Ioakimidis, M. (2023), “Management accountants with a growth mindset and changes in cost system design. Paper accepted for presentation at 12th EIASM Conference on Performance Measurement and Management Control, 13-15 September, Barcelona, Spain.

2022

Papa, H, Pavlatos, O. and Sykianakis, N. (2022), “Performance measurement in the public sector: a systematic literature review”, Paper presented at the 21th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 16-17 December, Athens.
Pavlatos, O. (2022), "Understanding management accounting change in the public sector in response of pandemic COVID-19", paper accepted for presentation at MSAR 2022 - MANUFACTURING & SERVICE ACCOUNTING RESEARCH CONFERENCE, 29/6- 1/7, Pisa, Italy
Pavlatos, O. (2022), ‘The impact of pandemic COVID-19 on budgets uses in public hospitals: the role of cost system functionality, Paper accepted for presentation at the 44th Annual Congress of European Accounting Association (EAA), 11-13 May, Bergen, Norway.

2021

Pavlatos, O. (2021), “Budgeting functions in start-ups firms: Evidence from Europe”, Paper accepted for presentation at the 43th Annual Congress of European Accounting Association (EAA).

2020

Pavlatos, O. (2020), “Management control systems in young growing firms”, Paper accepted for presentation at the 18th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 12-13 December, Athens.

2019

Pavlatos, O. (2019), "Factors Explaining the Use of Budgets in Start-Up Firms", Paper presented at the 18th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 13-14 December, Athens.
Pavlatos, O. (2019), "Economic crisis and management accounting innovations: Evidence from Greece", Proceedings of the 10th EIASM Conference on Performance Measurement and Management Control , 18-20 September, Nice, France.
Pavlatos, O. (2019), “How economic crisis affects management accounting innovations?”, Proceedings of the 42st Annual Congress of European Accounting Association (EAA), 29-31 May, Paphos, Cyprus.

2018

Pavlatos, O. and Kostakis, H. (2018), “The impact of top management team characteristics and historical financial performance on Strategic Management Accounting”, Paper presented at the 17th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 14-15 December, Athens.

2017

Pavlatos, O. and Kostakis, H. (2017), “Management Accounting Innovations in a time of economic crisis”, Paper presented at the 16th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 15-15 December, Athens.

2016

Balios, D. and Pavlatos, O. (2016), “How economic crisis’ perception affect management accounting innovation? A conceptual framework”, Proceedings of the International Conference on Business & Economics of the Hellenic Open University, 22- 23 April, Athens.

2015

Pavlatos, O. (2015), “An empirical investigation of factors influencing Strategic Management Accounting System design in a service context”. Paper presented at the 14th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 18-19 December, Athens.

2014

Pavlatos, O. and Kostakis, H. (2014), “Management Accounting Practices before and during economic crisis: Evidence from Greece”, Paper presented at the 13th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 12-13 December, Volos.

2013

Pavlatos, O. (2013), “Strategic Management Accounting, contingent factors and performance in hotels”, Proceedings of the 36st Annual Congress of European Accounting Association (EAA), 6-8 May 2013 in Paris, France.

2011

Pavlatos, O. (2011), “Strategic Management Accounting Techniques: The Impact of CFO characteristics, organizational life cycle stage, and quality of IS information”, Proceedings of the 34st Annual Congress of European Accounting Association (EAA), 20-22 April 2011 in Rome, Italy.

2010

Pavlatos, O. (2010), “The effect of CFO characteristics and organizational factors on the use of activity –based costing in a service context”, Proceedings of the 33st Annual Congress of European Accounting Association (EAA), 19-21 May, Istanbul, Turkey.