110777 | ![BURCU 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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/SAĞLIK YÖNETİMİ BÖLÜMÜ/SAĞLIK YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Etiği ; Denetim | burcu.nazlioglu[at]hbv.edu.tr | EDA770D0CAA10A54 |
15156 | ![MERVE KIYMAZ 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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİ (Unvan:Doçent) ARDAHAN ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe | mervekiymaz[at]ardahan.edu.tr | 998785240239111B |
364788 | ![AHMET ÜNLÜ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİYOZGAT BOZOK ÜNİVERSİTESİ/YOZGAT MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Denetim | ahmet.unlu[at]bozok.edu.tr | E766AEC517C98373 |
178058 | ![BANU 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| ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİ (Unvan:Doçent) İHSAN DOĞRAMACI BİLKENT ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/İŞLETME PR. / Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Uluslararası Muhasebe ; Denetim | sbanu[at]bilkent.edu.tr | 056AFC965C3B2C74 |
107292 | ![HAVVA NUR 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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİ (Unvan:Doçent) İSTANBUL ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Teorisi ; Denetim | hnciftci[at]istanbul.edu.tr | 870F44C0CCC8313D |
157176 | ![SEHER MERAL 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| ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİMUNZUR ÜNİVERSİTESİ/TUNCELİ MESLEK YÜKSEKOKULU/YÖNETİM VE ORGANİZASYON BÖLÜMÜ/İŞLETME YÖNETİMİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi ; Finansal Muhasebe | smceviren[at]gmail.com | A1B8CB7FC7E5EDF5 |
157967 | ![ELİF 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ItL1az0iOPSpIo5gAAZUyuMdfrXG33gPUJXN3c3hutQM25/OIGRjGRu4PY46Y4wcc8UEpO7dj0J80VaKuXI49SsL/AH2fiSGaJuEQybg3tjPHfoa7vRdUuJowtwwL45I6GuT0bwmLWzZbjy455HXO0rggDkkLxz6dvxNd1pWkJBIgXJB7Gs6t+aydzam7Qu1YL6/MELODjFcJrur6ndsqW2qLZ5O0Zbbk/Wu+8QWKtCqIMZ6kVxOo+EbeeC4XzDudRsBOCcEEg+xGRjpzn0wopqWo5O8dEcrf+HzcQbr3xVBJMRxEZQST6DJ/TFcDPC1pdPExyVOOO4rstY8Iy5nnuBFCwRmQRrGuSTwAsXAwMj8R+HJvY3iRjzon+Ucbhzj0r0INLqebUUnq42KzZRwy+vrU8LEOSuMgg89TTEUONufxpqnZJ83T161o9TDY6FPs9wqyvCxTqQjAE8c4PPcj9anV4kvw00Vx9nQbwjsck7flJ45yTn/OaoWV43kiMuf9kk9D7f54q28N9qU73s0008zDzZHbLMcEDnP4dfasl2HLua9lBLKbuVXiTCIEM33FHAOM8A8Aev16gq5ottdXOm38MoeOSTZ5cOzhwGzk9iQPbuaKNRE3jmys2u4riOOW22IzPG6lXyTjduOOvA4yBjgntymn31xHcRfZRsAO0kHqOPQe9dL4w23Mi3ADF5xt2l2wi5wPvAYzwfzxXMWVqy3UEcbkglpMdeP4T+grO2juZwXvkniHzZLMtJjPmcgDvz1qt4BiSbxrp8TDIJY/iFJ/pXS+INMlbQdzY3glsZ5x7D/PSuT8I3BsfGGlTjHFwqHPo3yk/kTTg+ak0dj0qJn1Dbwx+Sq8Us1hbyD50DfUVDby5QHNWvNG2uWOx3uN9iqumwRkEIoA7AVNbgifcRxVa4vDvEacseM+lWbaaMqU38r1pJpspxaRDqh3BcDODVeG3iuYQHQZ75GavXbRmJiW6iqNtN5MnluevKtTlo7jUboSTQ7R/m8lNw9s1y/ibw3atYzMsal8Z6V3JdSuc1i6vhoWX1FKT7Ao9z5lvV+yahLGV4U8g+maVfLmUsDjnp3qbxO+zxTeCI42vt4+nI/pWWBhQ0bFG/OvTirxTPHnpJouL8jnbIefWul8KX9smqqdShM1sA28bdxBwcHGRkflXJxs743qD6snJx05FXrGaSGdZYiQ6gnAHp61MloJHcNo00sNxKl/Ei7lIXeBuXAzgDggEp9d2R0NFV7bUrxLWIIY5IMliJoVlG71wwPr+v1orFSdi7F/7LdNbPGbd1YOF2eTsQc9CcdCMgnPfrVWGyQJbyp5hjG2MFQcfxZLHuOn+B7+v3VvFEXEchyEw2MdB68f5zXNasIxCStuxLNswijJ/A4B4/lWUn2HGGtzEuIEu9KIbIxEQPcnA/P+ua82tbT7PrSjPyK5G49uM13+pX4jTyFbbE3cHk/4HNYEcUVzfLLjBJV8565AFFOXKmdEoXse0QXIe2imjOUdQw+hFOe9OMA5z0FYfhnVIrqG505nHn2cm0gnnY3zKfp2/CtsRLu3KORXM9DtjJWLcFvmFi/33HPtWE+j3tlezXcN7M4k4MbnIH09KunU7m2LeZZTlB/Eihs/gDn9Kjl8RWqgCZPL9nYA/lRZM1gpvZGPejWb8CKGVrfafvYB/wAa3NOtLgWyrdSmSQD72MVB/wAJDpqnh0x6lxUqa/Zvnyy5/wB1C38qaiOamlsaHmMg2selZuoSb42A9K0AwuYg69CODWF4mvY9I0G9vZGA8uIlc9z2H4nAppX0RjKdlc+ddSm83Wrycch53YfQkmm7ArkOMr0JXt/jTI1J3E8Y/rVkoVSM4IU8Zx1Pf/P0r1tlY8Xd3IXieIq4wcD5SDkf/WqxbO0bjDHa/wDCvf2p0ceV2/T8f8/1qxZwAXYt5EXE3yDecAEggH88flUtjSOg0K1vNQf7LDbSy4GQI03DHJH9fyoqXwjdDTtdD3TvEkCuHReDkfLjtyC35UVjyF8x7K8wkuJMOu4IWJ7gZPP0z+tZt/cYgZ5FVSAQoH64Pv8A4dKr6xqU+ha7GzsHs3jy0a/f2jhjj+IgMG9wO235qur3VpLa3RW5QeYB5a/NyCBg/ma5pbHRFanG6lO29i6oR5hB+UKxOQev51lWbbtZWMv8iBSR7Dr+gq3qCtibdwrSbwg6YbJANVNLti2sK7Dh0CsPbocfhn86pK0Sm9S/qVxceG/EEetWa/uyTHcoW4cE5/A+mP7tenaFrdtq9vHcW0yyRN3B5B9D6GuRl06O5twb2Ff3ygSo2cgjvn8PT161x5i1PwVqvnWBc2z9iDsccdRzzk9c/pUciqK3VDU3TeuzPoFwHj6cjoazpp2iJBTd+FZXhHxfY+IbPMbhbiMDzImPI9/p711RaJsHaD9axtKLsdlOfVGGt0H+VLYCr9vEMZcD6dquYi/uqPwqne3kVtEXZgAOtPUqc2xl7eJaRk5A9q8N+IfjP+25hptnJm0ibMjqeJG9B6gfz+gp/wAQvGV5e3cmm27NDbbfnx95x6ewrgEXcQK7cPQt77PMr1r+4i9bxjzGG4KfXPFaDgtHGhztDMpJBOTxzz9KzUfbgkZwRnnGa1lddjPtO5k3KAOA/v68Bj+NbyOeJWeN7d1L5CHoR0H+IzVpQJo1yVOOc4Py9OSB74rodJtLbVtOFu0mHGQoY4AYYyMd+x/AepNYY0+S1ufLUk/NtHy8oemPXH68j2zmp3uuqNHGxHGl7fXokuCXeSMKzKBhgoAGcdTwP50VqWZeJypby5TzjcCre49eMen40VLqai9meq6/JHeSRW8wCyRupUjqD689cEmuRnvY01aGJ4gtpMmcKcEZ7AenU9sde1dRrG+KRZ44JrxUz9wAuCOgIxxnkZxXAareabc2V3cQyzJcpJGVjkb7n3umRk4x/wCPc+gxjDmZq5cqJJr2zvRJab8jedjEY3KM4/Q+1UriGaO9kKJks5wVPQc4A9SfocZBzWMbljcF4pT8uGyePn+vTqOv0rr7B4NVsC5bYyDZIvdcYyfTjC/lVTjyalQlz6dToLV476wt7mF282NOGXncDwc+/Hvg1Lc2sN1CsD7drptCkbV3DPK5PH046DmuZs7yaw1JIpP3YMhCkDA54Py56NwfYr04ro5JYr2CSe3UgbQsybAWALDIIIyD39/risXFp3LvfQ4a+0u40HUBeabPJBcJzg56d+3Pqfoa7nRvF99ewDzrZd44ZozwfwrB1G+kjMcd0jNbdBM2DubDLkDoT1OO386mn6iul34T5QrkdMgEEAjr/nmnU5pR8yqclB6bHoqavcuo2wuD6moLkTXMZaZsADOBVqwmjuI0cYO4ZpdafyNMkKDDsNq/U1zJt7nRJnz94nzLr106g7d21foOKzolO0/T0rvdQ8MNcahbxqMeZKiZIz1IH9a5uTSns3lSXChTtP1/zn8q9anNOCSPKqQakzIPfPWrYuCsZOM4Vjj8D/8AXqswIY+1B4zx/wDXrTczN7SNYazuASH8sSfe9Af/ANXGfX6V21/aDWYJZ7Zkkv8ACmWMYPnKAcMpBIztzx399pz5YhI3LnK8bsd/T+ddboer3S20RikcXlmx2rxh1yPlP44Oc56gYrCpDXmRrTn0ZciMc0KySqGiycLjkfgf/wBf60VpXbW+s7r+xMkV5x9oiUiP5umecY/rz0PFFYNm9jOl8e3E7lRCzM6qC0Z8vtyflx2+mMdTXJalqcl5eSyHAUjblRyee5zz+Jq5YRT3WrwafYGN55WKrmUIHbH3QxIGeoHPJI9qzyiyAH7pPy7SvOT2P4167owh8J5qqSluPt0kfTpnOcLjDZ6gdAPp/Wr+hanJpF9DPHks2cp/C6nsf5it+30SJPCt5cMFLKDtA+bb82zcP++j+GK5iyYLeQLOCIYxkqxxuHp+XFcTkpXR1KLjY6vUJGuQ/wBnXJ2+ainPAHBB75HGfoDmpLDWbV0TyybS627mR+FPH3h2BH93v06ZxFoggumWYc4dfNQjJCsdrDHf5cnHrj8MHV4fsurTkdVlycY9BngevpWEY9Gbzl1R2sywXQdZP9FfgO24Msn90suckZ79RgZxnB5/7K7tJA1sY5LcmOTHBDcnP4Aj65GKbb38qboJo/OjVMJn+6RyhOO46ZzzjGMYrZi09pNS0+4SL76G2uN2CGxnBzxg/rjjPqnG2gk7nT+FnlSzRHGNjbce/t7d/wARXQalB588KHGACcE96Xw7pnkzOjqHQ4YA5+n9K7D+yLOQbirZ/wB6lDDSmuZFyxEYuzOFGmq86SYOIP3jFT0xz1/DFeaauq6lqEqgMpdyV4wMgkkH8RXt+tWqW2lzR2qLGXGCfrx3rxFWCWtzNLyUJxx3Bx/hWzpezsjNT9pdnGR2xaZ4wpYbx3xkY/8A1VBJCQ2D2+9kV0WmxIYnZgMrsC49cCo7uCGK+n2IGSLnjLHgf44FXza2M+TS5hyW4S5jByFc4GDntg1f0xnjuAw3KNjbyp271wRjP6Y7g1WQ4S3boFlPOeh4/wDrVpWKu0hhSNS1wpVASOvA/PqAO5IpyehKWpb0/UJIZZUYAvHkB1+8Bnrj+IdB7fgKKW0Vrm4HmPIbtRkqAZGZSMjG3BJGTnr3PTFFYNK5qm7HNKZrNmKyFHRxkqcMCO4I6EeorqND0weIoZ7u3QQ3Von71I8KrsxwrL/dyc8DAU4xlThCivRqtrY46STep1F0jS/D65YKwl+UZBH3vMUH9QfzrhdVt9rx3QBCzBhgN91lOCB/OiivPhuztlsRWtzcaUJLi2kaN4iG3Kc5BI4wevI7/rUck9zPIr3D7twLAuxOefx6cDHSiitTJ7m9HbBgZd5RAAjKejHg8kc9f5e+a7DQlnv7OKZAoS3uMhx1UbOSM88k8j36miisJG6PStCYE5J3EjriuvQDYKKK7KXwHLV+I5PxfNKtrti4b5iPwU/1wa8Gv1kWCeErhcF8hu5yAB9Dj0ooqa3xF0vhMK2vfLiABH7shyMdQMkD88flT4tReyuJJIiGVX8x0YZBUnp27YoopWVw5nYowKZMADrn8/8AP86uDzIsSxsysjBty4OCMEYz/n60UVLCOxt3dnEtxFd2wkwU+VchiFPIGX4OAQOg6cexRRWJof/Z) | ![ORCID](../images/orcidFav.png) DOÇENTBURSA ULUDAĞ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Adli Muhasebe | | 754BD2DB6A819530 |
261624 | ![SEFA ONUT](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİSİVAS CUMHURİYET ÜNİVERSİTESİ/GÜRÜN MESLEK YÜKSEKOKULU/YÖNETİM VE ORGANİZASYON BÖLÜMÜ/SAĞLIK KURUMLARI İŞLETMECİLİĞİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe | sonut[at]cumhuriyet.edu.tr | BF9BFF254B9ECB31 |
27637 | ![MİKAİL EROL](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ESENYURT ÜNİVERSİTESİ/İŞLETME VE YÖNETİM BİLİMLERİ FAKÜLTESİ/ULUSLARARASI TİCARET VE FİNANSMAN BÖLÜMÜ/ULUSLARARASI TİCARET VE FİNANSMAN PR. / Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Yönetim ve Maliyet Muhasebesi | mikailerol[at]esenyurt.edu.tr | DD1D0AF6F9244DE6 |
335441 | ![UMUT ERDEM 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) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİBURSA TEKNİK ÜNİVERSİTESİ/İNSAN VE TOPLUM BİLİMLERİ FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANS ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Yönetim ve Maliyet Muhasebesi | umut.yildiz[at]btu.edu.tr | BC8A42AC2BAA6395 |
20088 | ![MEHMET NURİ SALUR](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTNECMETTİN ERBAKAN ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Mali Tablo Analizi | nurisalur[at]gmail.com | 84D4A279A288A8B6 |
207491 | ![NURİYE ŞEBNEM ÖZCAN](../authorimages/photo_w.jpg) | ÖĞRETİM GÖREVLİSİBURSA ULUDAĞ ÜNİVERSİTESİ/KARACABEY MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol ; Finansal Muhasebe | | 3CE519F642CDC5AC |
281768 | ![DENİZCAN TAMER](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİARDAHAN ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Yönetim ve Maliyet Muhasebesi | tamerdenizcan[at]ardahan.edu.tr | 4F10CAF76F29F66F |
104305 | ![AYŞE KAYA](../authorimages/photo_w.jpg) | ARAŞTIRMA GÖREVLİSİÇUKUROVA ÜNİVERSİTESİ/KOZAN İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Mali Tablo Analizi | akaya[at]cu.edu.tr | 1AA93D69F846EAE0 |
26570 | ![ALİ DERAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRTARSUS ÜNİVERSİTESİ/UYGULAMALI BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/FİNANS VE BANKACILIK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe | alideran[at]gmail.com | 908E884A8DEB96F4 |
196865 | ![NADİRE GÜNEŞ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİKAHRAMANMARAŞ İSTİKLAL ÜNİVERSİTESİ/ELBİSTAN MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Teorisi | nadire.gunes[at]istiklal.edu.tr | 7B21930C10475859 |
43204 | ![FİLİZ ÖZŞAHİN 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| ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİNEVŞEHİR HACI BEKTAŞ VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Kar Amacı Gütmeyen Kurumlar Muhasebesi | filiz.ozsahin[at]nevsehir.edu.tr | 3F60D995D1DCC583 |
48145 | ![ÖZLEM NİLÜFER KARATAŞ 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) | ![ORCID](../images/orcidFav.png) DOÇENTBURDUR MEHMET AKİF ERSOY ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/MALİYE BÖLÜMÜ/BÜTÇE VE MALİ PLANLAMA ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Muhasebe Tarihi ; Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi | onkaraci[at]mehmetakif.edu.tr | 29D01AFE02F4EC58 |
10885 | ![TOLGA 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| ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİ (Unvan:Doçent) ERZİNCAN BİNALİ YILDIRIM ÜNİVERSİTESİ/MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Denetim ; Kurumsal Yönetişim | tala[at]erzincan.edu.tr | 0B5C5BB6EFEE016D |
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| ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİ (Unvan:Doçent) İSTANBUL AREL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/FİNANS VE BANKACILIK PR. / Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Mali Tablo Analizi ; Denetim ; Uluslararası Muhasebe | orkunicten[at]arel.edu.tr | 40A0AF03B2DC1B7A |