Odysseas Pavlatos is Assistant Professor of Accounting at the Department of Accounting and Finance, University of Macedonia, Thessaloniki, Greece. His research focuses on Cost and Management Accounting. His research has appeared in journals such as Accounting and Finance, Australian Accounting Review, Advances in Accounting, Advances in Management Accounting, Journal of Applied Accounting Research, Journal of Accounting and Organizational Change, Managerial Auditing Journal, International Journal of Hospitality Management, and International Journal of Contemporary Hospitality Management, among others.