Publications

Journals

  • Pavlatos, Ο. and Ioakimidis, M. (2024), “Management accountants with a growth mindset and changes in the design of costing systems: The role of organizational culture”, Accounting and Finance, Vol.64, No.2, pp. 2085 -2110 (Wiley)
    https://doi.org/10.1111/acfi.13209
  • 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)
    http://doi.org/10.1111/auar.12393
  • 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)
    https://doi.org/10.1111/auar.12349
  • 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)
    https://doi.org/10.3390/su141610279
  • Pavlatos, O. (2021), “Drivers of management control systems in tourism start-ups firms”, International Journal of Hospitality Management, Vol.92 (January), 102746 (Elsevier)
    https://doi.org/10.1016/j.ijhm.2020.102746
  • 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)
    https://doi.org/10.1108/S1474-787120210000033004
  • Pavlatos, O. (2021), “The impact of economic crisis on cost structure configuration”, Economics and Business Letters, Vol. 10, No.1, pp.87-94
    https://doi.org/10.17811/ebl.10.1.2021.87-94
  • 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)
    https://doi.org/10.1080/13032917.2020.1850485
  • Pavlatos, O. and Kostakis, H. (2018), “Management Accounting Innovations in a time of economic crisis”, Journal of Economic Asymmetries, Vol. 18 (November),(Elsevier)
    https://doi.org/10.1016/j.jeca.2018.e00106
  • 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)
    https://doi.org/10.1108/JAOC-11-2017-0112
  • 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.
    http://dx.doi.org/10.24818/jamis.2018.02002
  • Pavlatos, O. and Kostakis, X. (2015), “Management Accounting Practices before and during economic crisis: Evidence from Greece”, Advances in Accounting, Vol.31, No1., pp. 154-164, (Elsevier)
    https://doi.org/10.1016/j.adiac.2015.03.016
  • 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)
    https://doi.org/10.1108/IJCHM-12-2013-0582
  • Pavlatos, O. (2012), “The impact of CFOs characteristics and information technology on Cost Management Systems”, JournalofAppliedAccountingResearch, Vol.13, No.3, pp.242-254, (Emerard)
    https://doi.org/10.1108/09675421211281317
  • 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)
    https://doi.org/10.1080/10913211.2011.10653912
  • 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)
    https://dx.doi.org/10.1504/IJAIP.2011.038113
  • 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)
    https://doi.org/10.1016/j.ijhm.2008.09.002
  • 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)
    https://doi.org/10.1108/02686900910919910
  • 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)
    https://doi.org/10.1177%2F1096348009344221
  • 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.
  • 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 .

Books

  • 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).
    https://doi.org/10.1108/S1479-3512(2010)0000020020

Conferences

  • 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 presented at 12th EIASM Conference on Performance Measurement and Management Control, 13-15 September, Barcelona, Spain.
  • 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 accounting change in the public sector in response of COVID-19 pandemic”, Paper accepted for presentation at Manufacturing and Service Accounting Research - MARS 2022 conference (by EIASM), 29 June – 1 July, Pisa, Italy.
  • Pavlatos, O. (2022), “The impact of pandemic COVID-19 on budgets uses in public hospitals: the role of cost system functionality”, Paper presented at the 44th Annual Congress of European Accounting Association (EAA), 11-13 May, Bergen, Norway.
  • Pavlatos, O. (2021), “The moderating role of cost system design on the relationship between COVID-19 pandemic and budgeting in public organizations”, Paper presented at the 20th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 17-19 December, Thessaloniki.
  • 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).
  • 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.
  • Pavlatos, O. (2019), “Drivers of Budgeting in start-ups firms”, Paper presented at the 17th Αnnual Congress of Hellenic Financial and Accounting Association (H.F.A.A), 12-13 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, 19-20 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.
  • 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), 15-15 December, Athens.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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, Paris, France.
  • Pavlatos O. (2011), “An empirical investigation of strategic management accounting techniques in a hospitality context’, accepted for oral presentation in 1st World Research Summit for Tourism and Hospitality, 10-13 December, Hotel ICON, Hong Kong (Elsevier).
  • 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, Rome, Italy.
  • 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.
  • 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.
  • 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. 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.
  • 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. (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 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. 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