Pavlatos Odysseas
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  • opavlatos uom.edu.gr
  • Office: ΗΘ, 423

    Pavlatos Odysseas

    Assistant Professor
    Department of Accounting and Finance


    Academic Area

    Accounting

    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)

    Type
    ELECTIVE

    Department Abbreviation
    ΜΛΧ

    Department
    MASTER DEGREE IN ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • COSTING AND COST ACCOUNTING
      (ΛΧ0801)

    Type
    COMPULSORY

    Department Abbreviation
    ΛΧ

    Department
    DEPARTMENT OF ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • FINANCIAL ACCOUNTING
      (ΛΧ0529)

    Department Abbreviation
    ΛΧ

    Department
    DEPARTMENT OF ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • FINANCIAL ACCOUNTING I
      (ΛΧ0204)

    Type
    COMPULSORY

    Department Abbreviation
    ΛΧ

    Department
    DEPARTMENT OF ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • FINANCIAL ACCOUNTING II
      (ΛΧ0301)

    Type
    COMPULSORY

    Department Abbreviation
    ΛΧ

    Department
    DEPARTMENT OF ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • MANAGERIAL ACCOUNTING II
      (ΛΧ0701)

    Type
    COMPULSORY

    Department Abbreviation
    ΛΧ

    Department
    DEPARTMENT OF ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • MANAGERIAL AND COST ACCOUNTING
      (ΕΛΕ0203)

    Type
    COMPULSORY

    Department Abbreviation
    ΜΕΛΕ

    Department
    MASTER DEGREE IN APPLIED ACCOUNTING AND AUDITING

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • MANAGERIAL AND COST ACCOUNTING
      (ΛΧ0628)

    Department Abbreviation
    ΛΧ

    Department
    DEPARTMENT OF ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • TAX ACCOUNTING I
      (ΛΧ0626)

    Type
    COMPULSORY

    Department Abbreviation
    ΛΧ

    Department
    DEPARTMENT OF ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • TAX ACCOUNTING II
      (ΛΧ0505)

    Type
    COMPULSORY

    Department Abbreviation
    ΛΧ

    Department
    DEPARTMENT OF ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • ΕΙΣΑΓΩΓΗ ΣΤΗ ΧΡΗΜΑΤΟΟΙΚΟΝΟΜΙΚΗ ΛΟΓΙΣΤΙΚΗ
      (ΛΧ0113)

    Type
    COMPULSORY

    Department Abbreviation
    ΛΧ

    Department
    DEPARTMENT OF ACCOUNTING AND FINANCE

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    • ΣΤΡΑΤΗΓΙΚΗ ΔΙΟΙΚΗΤΙΚΗ ΛΟΓΙΣΤΙΚΗ ΓΙΑ ΤΗ ΛΗΨΗ ΑΠΟΦΑΣΕΩΝ
      (SMAF0108)

    Type
    COMPULSORY

    Department Abbreviation
    ΜΛΦΧΔ

    Department
    MASTER'S DEGREE IN STRATEGIC MANAGERIAL ACCOUNTING AND FINANCIAL MANAGEMENT

    Course Outlines

    Η περιγραφή του μαθήματος δεν είναι διαθέσιμη

    Publications


    • Books (3 records)

    Περιλαμβάνει Βιβλία ή/και μονογραφίες σε διεθνείς ή ελληνικούς εκδοτικούς οίκους. Κεφάλαια ή άρθρα συλλογικών τόμων ή επιμέλεια τόμων σε διεθνείς ή ελληνικούς εκδοτικούς οίκους.

      2010

      • Pavlatos, O. (2010), “The impact of firm characteristics on ABC systems: a Greek-based empirical analysis”. In: Epstein, M., Manzoni, F., and Davila. A., Performance Measurement and Management Control: Innovative Concepts and Practices. Studies in Managerial and Financial Accounting, Volume 20, Chapter 17, pp.501–527 (Emerald).

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      • Παυλάτος, Ο. και Πάγγειος, Ι. (2010), "Εφαρμογές της Κοστολόγησης με βάση τις δραστηριότητες στις ξενοδοχειακές επιχειρήσεις", Συλλογικός τόμος του Πανεπιστημίου Πειραιώς προς τιμή του καθηγητή Λίβα, σελ. 557-577.
      • Παυλάτος, Ο. και Πάγγειος, Ι. (2010), «Εφαρμογές της Κοστολόγησης με βάση τις δραστηριότητες στις ξενοδοχειακές επιχειρήσεις», Συλλογικός τόμος του Πανεπιστημίου Πειραιώς προς τιμή του καθηγητή Λίβα, σελ. 557-577.
      • Scientific Journals (19 records)

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

        2021

        • Pavlatos, O. and Kostakis, H. (2021), “Exploring the relationship between Target Costing functionality and product innovation: The role of information systems”, Australian Accounting Review (Wiley)

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        • 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. (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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        • Pavlatos, O and Kostakis, H. (2021 forthcoming), "Budgeting in start-up companies: European survey – based evidence”, Advances in Management Accounting, Vol. 33 (Emerald)

        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).

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        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 (21 records)

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

          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.

          2009

          • Pavlatos, O. (2009), “The impact of firm characteristics on ABC systems: an empirical study of Greek hotels", Proceedings of the 5Th Congress on Performance measurement and Management Control, 23-25 September, Nice, France (EIASM).
          • Pavlatos, O. (2009), “The relation between cost system functionality and contingent factors: an empirical study of Greek hotels”, Proceedings of the 32st Annual Congress of European Accounting Association (EAA), 12-15 May, Tampere, Finland.

          2008

          • Pavlatos, O. and Paggios, I. (2008), “The association between cost system functionality and contingent factors: an empirical study of Greek hotels”. Proceedings of the 5th International Conference on Enterprise Systems, Accounting and Logistics 2008 (ICESAL 2008), 7-8 July, Iraklio, Crete, Greece.
          • Pavlatos, O. (2008), "Hospitality cost system design: the impact of strategy and use of data”, Proceedings of the 5th International Conference on Accounting and MIS (AMIS 2008), 19-20 June, Bucharest, Romania.
          • Pavlatos, O. and Paggios, I. (2008), “The association between ABC systems and contingent factors: an empirical study of hotels in Greece”, Proceedings of the 2nd International Conference on Accounting and Finance (ICAF 2008), 28-29 August, Thessaloniki, Greece.
          • Pavlatos, O. and Paggios, I. (2008), “Traditional and recent-developed management accounting techniques in the hospitality industry: evidence from Greece”, Proceedings of the 31st Annual Congress of European Accounting Association (EAA), 23-26 April, Rotterdam, Netherlands.

          2007

          • Παυλάτος, Ο. και Πάγγειος, Ι. (2007), «Η Αναλυτική Λογιστική στις Ξενοδοχειακές επιχειρήσεις στην Ελλάδα: Μία εμπειρική προσέγγιση». Παρουσιάστηκε στο 6ο Ετήσιο Συνέδριο του Συνδέσμου Επιστημόνων της Λογιστικής και Χρηματοοικονομικής, 14-15 Δεκεμβρίου, Πάτρα
          • Pavlatos, O. and Paggios, I. (2007), “ABC systems in the lodging industry”. Paper presented at the 6th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 14-15 December, Patra.
          • Other (0 records)

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