Nikolaos Eriotis received his DEA in Production Economy and his Ph.D in Accounting from Sorbonne University, Paris 1, Pantheon, France. Dr. Eriotis is a Professor at the National and KapodIstrian University of Athens, ex-chairman of the Department of Economics and possesses extensive professional and teaching experience. During his career he was a consultant at the Ministry of Development AND the Ministry of Health in Greece and a number of companies from the private sector. In addition, he has authored and coauthored several textbooks (eg. “Financial Management: Theory and Practice”, “Investment Analysis and Portfolio Management” and “Principles of Financial Accounting” published by Rosili). In addition, Professor Eriotis has taught as a Visiting Professor at “Paris 13” University of France. As the author of more than 70 articles, monographs, and papers, his work has appeared in numerous scientific journals including Applied Financial Economics, Applied Financial Economics Letters, Journal of International Financial Markets, Institutions & Money, Economic Integration, Managerial Finance, International Business & Economics Research etc. His current research concerns Financial Accounting, Financial Statement Analysis and Cost Accounting and his latest research interest is the application of Accountancy plans in the public and private sector.