119353 | ![ADNAN DÖNMEZ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRAKDENİZ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe | adonmez[at]akdeniz.edu.tr | FDBBE8C8AAFC04C3 |
19120 | ![SUAT KARA](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRBALIKESİR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE LOJİSTİK BÖLÜMÜ/ULUSLARARASI FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol ; Finansal Muhasebe | suatkara[at]balikesir.edu.tr | 4A60C0D3C39ABF2D |
35588 | ![MERAL EROL FİDAN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRBİLECİK ŞEYH EDEBALİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Muhasebe Etiği | meral.fidan[at]bilecik.edu.tr | 2E5E05AB76D71682 |
58289 | ![RİFAT YILMAZ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRBİLECİK ŞEYH EDEBALİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Uluslararası Muhasebe | rifat.yilmaz[at]bilecik.edu.tr | A6E8BAD8CD908E83 |
37530 | ![ÜMMÜHAN ASLAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRBİLECİK ŞEYH EDEBALİ ÜNİVERSİTESİ/UYGULAMALI BİLİMLER FAKÜLTESİ/MUHASEBE VE FİNANS YÖNETİMİ BÖLÜMÜ/MUHASEBE VE FİNANS YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Uluslararası Muhasebe ; Muhasebe Teorisi | ummuhan.aslan[at]bilecik.edu.tr | E5EDD9E5AF17E749 |
104729 | ![TANSEL HACIHASANOĞLU](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRYOZGAT BOZOK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/FİNANS ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Denetim ; Finansal Muhasebe | tansel[at]bozok.edu.tr | 7ABFEE0D18E3ED4E |
38540 | ![HİKMET ULUSAN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRYOZGAT BOZOK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Teorisi ; Uluslararası Muhasebe | hikmet.ulusan[at]bozok.edu.tr | C94647932C96B5EB |
52496 | ![NİYAZİ KURNAZ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUH.VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi | niyazi.kurnaz[at]dpu.edu.tr | D49B0381D52DEAE1 |
38925 | ![SELÇUK YALÇIN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/KÜTAHYA UYGULAMALI BİLİMLER FAKÜLTESİ/MUHASEBE VE FİNANS YÖNETİMİ BÖLÜMÜ/MUHASEBE VE FİNANS YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Uluslararası Muhasebe ; Yönetim ve Maliyet Muhasebesi | selcuk.yalcin[at]dpu.edu.tr | 04DE60D229D8BA6C |
27489 | ![EMİN ZEYTİNOĞLU](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwD0IUuKUCjFcRoGKQ9KdWXrOqwaXZmWViCQdoHU0AWL6/h0+2knmyVQZIXGa5lviBo8mVVp1bPG5On615/rfiC41Sdi+RGOFUnPH1rnnuAG4WrUO4Hp+ta3OFj1DTb1jEy7CQcgH3H+elZ8fjib7BGku55gfmYf0/z3rz9dUmSJ4VJ2P1WnQGaXJwQe3FUoAbF/4k1W6vzd/amRgCEC/wAIIxxXQaX45utL02GOUG6dfvbz8xz759PauFYNE58zLfSoJZS742sPanyIGeo2PxGkS4dr+NPKb7oT+H/Gun0rxjp+ryiONJ4mPTzVwD+R/nXhcYY8ZzV62v7izk3ROy8560nT7CPoZZUckK2afXi2l+I79LhJzfBmB5WZ8g+wr1fRtQe/s1kkVVYgcKSf51m00Bo0oHNFLQAUUo60UAJikxS0hOBSGVL64a3gZwyKFBJZ+grxzXtbl1O+YtcvJGpIXkgfgM9K674haoiW8dkkpDucuoPb3rznaCvHG7v7VUF1GircuMHt7VEirNGTt2sB1H9as/Zolyync3uamt7Y7/rxxWraQ0rmSyGJg2Oc1YS5cEYPAX9cVoS6aQcAHHXpQNIIVXOdpBzxS5kVyMz1bKhmyc9qkYpgblAz2q6tixZm6eg9KqzRwwsVAZm/vYoUkJxZWdMjIyPpTRv4DfmDUgeJWxuYfUUpMbNlG5q7kNCRkRuC2Sfeu38I6kkE+w3W3cRwHKn/AAP0rh2werU+GVkbCsR9KlxuB9HW8nmQqwIOR2qWvPvAvie5usWF2RJhfklzzxgYP+NehY6Vi1YQDiijoaKACo5W2KSalNZetOU0q5cZ4Q9Gx+tSxnius3smo61czzYALYwOg9qpSHIAxtGKeAqckj1NMQvICw/jPGewrfZFbk1tCpGAM5rShsWbG1enpWjoOjPcbSR1Nd7YaCkS9Kycrm8YnEwaaZIwJAQRwGAq9Fo5WJlPzKeenvXeJpscY+6M082i46Zqbs1SR5feaQ6qWAwueBWMdNAkLPGW/CvX5tNRwBtHHtVGbREfoMfhRzNC5EzyS4toWG1I9pHUmqUloYzkpketerz+HIznA/Sue1Hw68e54ulUqjIdLscBKQeQPaogxUgitq809lZjwCO1ZTLtJ3DkVrF3OeUbGroGqyaVqsF7EeUbkHoR3H5V9AIwkUMOhFfNcHL5XjmvofRJhPo1pIOcxLnjHOKmaJNACilAoqBDexrO1ZPM0q6XGQYz3x2rSxVa4QPbyIwyCpBBqRnz80e/Kk9+TWrYWscrqp5AwKoPGVuXHoa29FhJkHB69a1k9DSK1PQvD+nRRW6uAcnmukVQBgVmaWuy1Rcdq1VGaxN0LgU1sYp5HFRv0oLREWUkjPNMLDkd/SnZGTx1qNx8xODQOwwj5AWGCeoqlcQIwPHBq3I/HeoHII96kDjdZ0WN97qCD14rz7UbZrecqRXslxEGDAjNeeeJoEin3Kv4VpB6mNRaHLwIPMz619DaParZ6TbQI25UQAHOa+foxtbgcHjFfRGn82EB55jB569K0mczLAFFL0oqBCYqvJhQxYgL3zVg8A4qlfn/AEZscHtUt2Vy4R5pKJ43qNp9l1i5hPIBJVs9vWuj8LWYuGLY4GKt+KNKEsC33l4fZhivcVc8G2/l6fJJ/eIA/CnzXibuHLI6WPEYVRwKlN7DGdu4ZFYupXcwcQw5Unq1YN3NJbgia9UH0qUyzuRfRsfvD86T7XE5wGBPsa8vlvGncCHUJCzcAKhwav6ZJdKwH2liPcdaG7Fx1PQVkViSDkU15VXgsOazbKOSOMuX6isLV7y7W4cRTbMetTco6iVwQQKruwNcPFquupMSJPMT/dH+FXBr9zjE6Mp7/LjFVYhs6OVq4XxSgE43dDmumtNRS8iDBvmHBFc/4uQGKNj1OacNzOeqOW02F7nUobeFQ5eQBQe/NfQoACgAYAryP4daLHd6o17O2BA2UG7BLV67WsjlYUUUVAhrDg1WuIxJCQfrVvtzULDII9RSauXB8sk0c/q0qS2zWQTO4bCfSp9LtEs7KOFOgH51HfWshnSdBlRw/t71ahYBR7VC2O6pa6CXTUmYkZRj3FZj+G7VZTI8YkY/3ua30ORx1pWiLck801AEc2+h2u9XhtFjkXoynFNj0aOAmQgBj6Gt6SJIzlzgVCXgkB2HNKT6Mq1iOHctseO1c3d2slzdyEHByK6oJ+4I6ViKpF64zhiaGrDtoY15oVxK3m20whfYExyD1znOevao47TUbd1SeNbiPjcQevviuvQN0dOakCp6AEU220Ry2ORawkivUltkxGeo6VT8UW8twlrFEhZmYjj8K66dQGbA4qiEWSUEgHaCRmiL1IcUypodg1mLa3gjw24bn75r0OsrR7NVQXBXnon9TWviqV+phXknKy6CYoooqjATFRNw1THpTGXPNIZnTLmJwTzjmqUZyvWtaWASA4O1vWsoIYpHjJ5U4zUs6vaKdi9C429afLdLGhIPNUFlIX5RVGYzSvt37RSbfQ2i11HyyPcM8hJYDgAnirVt5AWPbiqwykflrzUMloyAyoxVl568UKLWpXOmb+AUbp0rmbtcXTEHBHpVpdRm8oAKSSKzHFw1wzSkbSecUXuO6Rs6ZcmZPLm5IGQTVyaMdgKzI5ECgxjleoq0LnzI/pSTtoF00ULiXaGFM0+Jri58tRyxAz6VDdOWlOOlbXhm0bMl0w+U/Knv61aOec+V3OgSNY0CKMKBgClpaOlUcYlFFFABikp1JSAicYasi+Hl3uezgH+lbTrwDWXqyHyo5R/A2MfX/wDVSZcHZlReCetV5lMkmFPJ4qwrhlqIJunG3qKi1zp5rFC8e/sFElvGkydw3BFFrqcl7+6YxI5ODG+QTxmtp1OMgZOORWfdW8Tq25MZ68U422ZsmmNJZNzfZyQvowxVCbUbUzmN3VJh1RjTjp9qwwY1b8KdBZRLKgRBle4HQU3ZdSml1Y63kTBKnJPYVaCFYix4J5p5OxwABUU77xjPWp3MbpMoSgnJAJJPArt7G3+yWMMHdFAP17/rXO6JaG51HzmH7u35+rdv8a6vtWq2OWo7uwlFFFBmJRRRTABRRSipAQjINZ+ox77KQd+DWgTgVlxajb6jeXllayLK1tHmZlOdrE/KPrw2fTFVGLk7IadmYkchU7G9etSwy7bjnnPQ0lxDhi4HvUZ+dRzg9qy2OhmtG4KmmywiVeOKzorvyyBIdpHr3q/HexMmCy+/NPQuMiqbQIOWBxQqxxjj8qmmuYCCQw496ybi8XJKnn0oauNystBLi62TBRyTUU1ztTJ/AVUVmDNM/U8AHtUfzTSbj0HSixkd9okSxaTAQMNIN7e5P+RWhXJ6T4ngt9Tj0W/ZYWaFHtpWOA4IxtOe+Qcev8+srVqxzvcO1JS0nSkAlFLRQAnWl7UySRIYzJI6qijJZjgCvPvEfxFMUrWujhGAyGuHGef9kf1NOMHJ2QnJLc0fGHi5NMieysnDXjDDMDnyh/jT/hbZeVoM16wy91O2WPdV4H67vzryaSVn3OxJY8knqa9u+G21vBlmo/hL5/Fif613wpKCMlO7LGp2DQStgfunOUP9KxpYSh4Fd/JAssLRSDKsMfSsLUdHkhBeMNLFjnA+Zfw7/hXHWotO8Tsp1FJWZzBwV2uoNQvbR/wOyk+hrRe3VuVORUD2gJ6kVz3NeRmc8Cgf65yPSovLUH5Rx796vtaqO5pDbgD5R+JouHIygYy7AEVcsrH7VNswREvMje3p9TV/T9LN5IcbljH33x+g962ltY7eEQwrhB+ZPqa3pUnLV7EVJKGi3PLfiZbeW9hdoNpBZMj8CP610Pgbx2moQrYatcIlyMCKVzjzPYnpnp9c/nn/ABQVf7Ktl7ibP6GvLUfbxmumdO5yN6n1HSV4boPxH1jR40t5dl5bLwFmJ3KPQN/jmvR9L+IWg6kFVrhrWQ/wzrgf99Dj88VzOEkO51dFRxyxzRrJE6ujchlOQfxoqBng2q+JtU1uTN5clkBysS8Iv4Vm7s9T+lFFepCKSsjlk29xWPy9a9p+Fk3meGwn91v6n/CiiqkOmegYBFKozRRWLNjM1HRY7tjLEfKlxyQOG+orAuLKa0Um5QKmcbgQQf60UVhUpxabOmjUldRKpijBAB5Y4HFadpoDSYe5+Vf7gPJ+poorOjTi9Wa15yjojVaFIogkahUHQCqT8ZoorsRxnmnxN5s4ye0gH6GvLGGOexoopR1uTPSwzOKckpVutFFLYham5pPiTVdHB+wXskKNyUHKk+uDxmiiiqdOL1sJSZ//2Q==) | ![ORCID](../images/orcidFav.png) PROFESÖRKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/KÜTAHYA UYGULAMALI BİLİMLER FAKÜLTESİ/MUHASEBE VE FİNANS YÖNETİMİ BÖLÜMÜ/MUHASEBE VE FİNANS YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Finansal Olmayan Raporlama | emin.zeytinoglu[at]dpu.edu.tr | 0FD345FF67902E8B |
125310 | ![AHMET AĞCA](data:image/jpg;base64,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) | PROFESÖRKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUH.VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Uluslararası Muhasebe | ahmet.agca[at]dpu.edu.tr | 2D30AA2A02C89FAC |
39694 | ![VOLKAN DEMİR](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRGALATASARAY ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Uluslararası Muhasebe | vdemir[at]gsu.edu.tr | 85350159161C7A34 |
8895 | ![İDİL KAYA](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRGALATASARAY 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 | ikaya[at]gsu.edu.tr | 91D565725CB46835 |
4566 | ![GANİTE KURT](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/FİNANSAL BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/FİNANS VE BANKACILIK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Finansal Muhasebe ; Denetim | ganite.kurt[at]hbv.edu.tr | 0B761C08BDA833BA |
47939 | ![ENDER GÜLER](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwD36iiikAGkNLnFN7570mAdqgeYLkkgAdzUF7qVrYRs1xOiY5x3ryLxL4svL+4mjsZvLgLEHD4z70h8vU7fUfGum6U05uLgZZ8KqcsRXPn4sWoumK2kwt1GBk8k15Zel9pAfzH6kqTk/nWXcSShPmkwCMFSOaLFI91X4xeG1jw6zhv4l2Vp6d8TfC+ohFW/WJn6LJxXzDNJk53vx71CLlB8nX/apXYWPsq01CwvVza3UU2OpV81Z618a2es3enyFrW7uYNpyDHIVyfpXoXh/wCM+s6aBFqBW+i44IwwH1FFybH0RQa5/wAN+L9M8UWfnafOPMAy8T8On+Nb/QDjFAwoooqkAUUUUwJ6KKDQSNY4zz0Ga5Lxf4wt/DlrtQ+ZeSDCIO3vXS3k0dvBLNKdscaFmPtXzp4t1ptV1KW652lisYbstTLYtK5R1rXtS1K9c3F7KWY9EPAqtHdW1vGEgXzLg9ScnHuaq6Npl3rurC2to88/MQf516zo/gCGxsyk8SmVvvHrUXsdCppqx5NcvPICv2ld57L2rMntJdnmyea+OCVPFetax4Eij3GFUBx6V53q2jX9nvQFtmew4FWpJ7mc6TXwnMylY+ifmf8A61V2kj9qmnglV8TFn/CqZikx/qCF9WNKyIaH+bETg5z7VKrADaOp71T8tk6bAPrSiYhunI7g07CNax1O6sLrzrS7ltpUxh4zg/j617b4A+Ly3ssel+I3jjlwBFdDhXPo3oa8AWQn7v3vSpopdrBcnf1HtStYVj7XiIZAwOQeRT68x+Enjb+29K/sm/mBvrRdqEn5pE7H8K9MBPHXnnNO4mKelFFFAE9JRmkYkA1QjlPiBeSWvh1o4vvzMFJ9F7/0r591YNJdpDE2TIQqkfqa9s+JdyZIYbNPv7C5+npXmng/SP7Z8bxhIv8ARrb5mDd8UpbGkF1PTfAPhKPQtFhd4l+0TDczY5rs2jCrgCpYoxHGq9wKSQ96ixand2Mq/iiKMGQHPrXFa9o6FSRGNp9q7e8XcCc9KyrhRIpV+lZSZ1U9tTyO/wDCvmvvXIX0Fc1feGJU7n8q9qltxsyBxnHSsPU7MFCcfpWbqNF+yizxG50iaIndnFZctq0ZJx+leu3enRTDGwZrDvvD6mJiqDNXGsZToLoecqduDirDsr7NvGO9XNT06S2yNgGKzIyQ+DjHet4yUkcs4OLOj8K62/h/xHaalEC3lsAQD1B619dWN3HfWEF1E25JUDqfY18VpkfKrEAc19SfCa/a98A2u9izRMUyfShIhnb0UUVYiY01mCgk9hQTya5Dxl4geyjh0uybdf3jiNQvVFPU0m7E3OR+IGpq2tqkZywUKD275rofh7o0VtZveGMCWXq1c/490ePTrrSZQdxCbGB/iI6mvQfDqfZ9BhkZcDZuwKS1NldRsbLHaOcY+tQy4IIzx61zGrazqEqslrAyp3IHNcxc+OdU02Ty5rF2UdHbjNJysVCm9zvJ8B8YrJuWzKV6Gsix8a2up43o0UvbPQ1oLcRzzGQHO3rWE2jqgn1CVBHb4IyawtTDBMDmtnUNQjUbCQOOprmNQ1i1RMvMo/GsZ67GsXbcy3BBPrUDKDnPOajfVrN5dqyglulTP90MDkH0rGzRV0zB1fTUuEYhO3WvOLiAw3TLtwM165c5ETdDxXmOtg/aSFwDmuuhI5sQijCjC4YdgPzr6o+Fdolr4BtGQf6xixr5ZgBZ1J69OK+uvBNult4M0pI8hfIBIPqa6EziN+iiirEZ+vaxFo+nvcyMAQMKPU15v4Ijk8TeNLrVbolltRlSf756D8BWL4w8VSa1cO6bhGDtiTPQev1r0j4c6IukeE4Gcfvrk+fIT1Oen6YrLm5nYwi7yKnjiFbue1iI+eJgQ3rniuohCw2ENqM7vLHaqHiGG3cwlwDcNIgUfjW4UXYnHQcVep2S2RgX2qWNkfIRHnnUZMUQyTXm2p+MrO/u5bUWrxGM4Iccg/SvVp9PhiWaRBtklUh3AwfzryvUfDlhY3Ept0ZpHYlu5JNZVUdNDch0nULN7qOOaNCrtgMowRXYXumyabaGVGLRsMgisnwz4ZW5cGW3KBCCrH1rtdbQRaMyegxzWfLpdm1Sa5koniviPVbie+8pJSvHrWLFoGoakRm6EQPqa0dUsvM1R5t3ANQwJutbnLO07D92FcgL9MVlFdgmmyKXwjcWS7hdlnHelsb29splt5z5sTHBNZ8EeqwrlriXeOcMxINX4biS6RVlj2yo3OB1pT03FFdjoZVBt2IHBHFeW6yrC/kUjkGvVrcl4dpXtXnWtReZrEyAcbulOiyK0bopaBp0uoarb2cY+eVwo9q+vdMtTYaVa2rH5oolQ/hXgvwttorTxhbxSW4eUoTkj7vvX0ISG9SR1rrg7nFODQZopMUVoQfPHhywbxD4qtbZFzBuy3sor6MRFjiWNAAqjAAHQV5n8ItC+zabLrE0e17g7Yt3UKO/416dx2rOkrIyprQ5jxKjpeWVwPurKo/WukXmNSe4zVfULGK+g8uUHCsGBHqKsIABtIPAwM1qdDldIjmVWQggGsK4sozLu2A89gK272dIIC56CuC1rxK8dyIrQZkfgVlVkjpw8JSV0d1ZRLHCAowDWd4jUf2c9WNGd206381syFctWb4muQlrJEemKVRrkJgn7W7PJbqHfPJx/FVb7Af+WY2fhV+9idmd4nqvpt8sh2Tferz7tbHpKIyPTZSfmGfwq0tgkXPljd3OK11EZj+Vu1QvwuM5qW2yWkikCUXOMVwk0kS6+7uAyliOK7bUJHSzkKctg4rj4NOuBAZZIf3kjdfQVrB2RlbmkerfDOxhuNTudTjRSUiEQ9jXqOAD7nrXn3wpspbfRrmVxhXkAH4D/wCvXf8AQ13Uo2Vzgrv32hxPFFNzRWpgMsLOPTbGC1gGIo0Cj8BVv60dR9aKdrBoIRUTHbz3qVuVwOtQtjHJ6UmVHV2Of8QXMzRtHEpMh4UetY2jeGUinNzejfcH5sf3a6e9VYke4IDbR0NcLa+NDZalcRX8Ez24b/Wou7aK53FX1O6m5KPunWXbPDIkkZdNnXHSuR8X+IEaxkaAl5AMMoroLnV7O6sw6LK0bAFXPoa4m6azjupGZ/lPBB6mnUWhdOnJu5xI1PUp58LtSM9RV9YwsayI2GpLmS3juJNkiqhPGayrrVIlYJG+9z0WMZx9a5XE2vJbnQRX0g4LVYF/2J5NYljHKybpO/PPanszSTCNeAOpFRyilI2d5kTHalhjS4YQY5YgDHrUUZIjVRySdv1r07R/A+mWF1DeP50k20MEdsqG9a1p07mEqvIb2i6dHpWlQWsY+6gLH1Y8mr1Jkkk0ZrvVuh57d3di5opM0UCLIORn1pabnAqK4uo7WJppWCRqMlmOBTvYHYkeRUyxIAAySfSufs/EVjqupXdnayb3gGT6N9K4vxp42luw9np+5YOhccFq5jRLiTS5475GIlz8w9R3rJzb2MPbJS0PYrx1ksZACfQVlaLpMUW+R1B8w/NkZzWlp15a6tYpdW7I8Tjkg9D3FW0j2LhAAOtHL1Z6Manu6GXqlrZRW7EqFA544rzbVP7JE8rFuT23Hk16Tq1s1zA8eeCK821XQwjMqruYnrUTlod1GWmrOVngsp7gkIDUqWUNvGXSJFY9SBzVxNOFtJl1GaLg4ixxXI3rYuTvuVVkxEQTSQyLFGzHqai4K5z0qsSzSBf4c8/SrSOaUje0u6thqdk95KI7YTLvJ+te9k4JA6evrXyt4ncx29nBu2vIS+3POB0zX0J4I8SW3iXw3azxSjzokEc8Z+8pA7/WumnGxw1dWdGWOeaM5pv1GKM4rZGY/IopmaKAE1HU7TTLV7i6lCRoM59fpXkviTxbcatMWYGK0XiOLPLe5qt4i8TS6rK13cuY7Vf9RATwR2P1rg7zxCvnr5Sl3Jwo65NZuLlsc0pylodDGrTMZJAfm5A9KddXAjhbntxVG3uLpot9yVV/7o7Cq885myB9z+ddFLD2V2Zxp2d2erfCqUXPhGeCMATQ3DFh9TmutS88sPHJwQTXmHwh1YW3iK70x3wtym5R6sK9a1HTo7hdwHI4NTNWZ3U5aWMa51KNbeRiQfoa4K/1bfeOcgKO2a2Nf8P3TAmCeQYOeDXnup2U8BcSySKeRnPWueaO6E7In1DVEMp5z7CsyW+3rjNZLREP/rCamiiZvU1i4BKo2y4JvlUAE7vSrFuFWKWeTiGFS8hPYen1pun6fc31wIIFJbIyR2FU/Ht7Fp0EXh6zbBLebcvnk47VpTg27nPOZyF9ftqWpyXT5KtwgJ6L6Vv+E/FV74V1WO8tHJU/LJGTxIPT61yQOD61YilUHBzntXTZIwbuz638O+JdP8T6el3p8ysSP3kZYBkbuMVsAEkrg7h6d6+PLa/urSRmt55Is9djlc/lWxZ+P/FGnkfZ9XuAq8hWbcP1qHcD6qXDNgZz9KK8C0b40a4mUvreC7Xs23aw/KigDjdT1ae5cl2+meg+lUNK1Bbe4MptWnk6Kd2AtWIYY5I3ZuShxg05Qqn5FCD2raKsZ2S0NSS9NyBgFR1Kk96nRiUA/SsuNzmr0L5IGa6YPoQ0WdK1NtE8U2OoJ/yzlXPuCa+oY5EnhjlX5kdQw+hr5P1NMoXXkryPrX0D4a8VWFv4Cs9S1K5SCFIQHZzyceg71lWj2LizW1mJEILZRSPlPbPvXmPimJCWD4PuKm1j4np4itpItKb7PaFsCaVNzN+HYVxmo3WpMvmTTF41HDL8w/Pt+NJ4Wc43RtGvy6Mora+ZebFGc+ldPpnhG/1SQLAjRwD70uOB7CuITW5bIqspw+cpOAM/Rh3FdxoXxqm06SOy16whFvjCT2fGB6kHrWX1bl3CVa+x1v8AZtt4Z0uWRUCrDGS7nqT1r541K8fUNTub2TmSZiee3PH6V678T/GdjfeG7eHSbxJ47w5Z0PO0diO1eL5JFVOKjojNXeo0/ezjFKBzu9KMU7bkZ3YpJAiJrh1JyuRSrNvHCgH608Anhhkdqi8vZOMdDSsM07RvKG7G4nrziikyFUAGinyjReGY7pgD8rjGKeCV+U9RRRWvUzHK/wA1XIHO4UUVaJZJdt+5Yk4ABrPSS51G2htJZ5DBFlY4t3yiiipqBEtWttcaVMnlMHjbgoe1b0cgmgMsbFBjB44z9KKK6aEnykyON1uRJLhkICyjqVHBrEQyXmIicxqeM9QKKK5pNuWptHYtzhLaJIlB2jv61AOOv6UUVlLcRKq5FBXC0UUwEZgkRb0pbYDaZm53dKKKOo+hYH7wZ9KKKKZN2f/Z) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/TAPU KADASTRO YÜKSEKOKULU/EMLAK VE EMLAK YÖNETİMİ BÖLÜMÜ/EMLAK VE EMLAK YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Yönetim ve Maliyet Muhasebesi | ender.guler[at]hbv.edu.tr | 5931A8C388187F0F |
133544 | ![YILDIZ AYANOĞLU](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/İŞLETME ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Yönetim ve Maliyet Muhasebesi | yildiz.ayanoglu[at]hbv.edu.tr | 5ED81670FBB41F90 |
50834 | ![RABİA ÖZPEYNİRCİ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRKARAMANOĞLU MEHMETBEY 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 ; Mali Tablo Analizi | rabiaozpeynirci[at]hotmail.com | 03B604E56807B5FA |
8296 | ![DURMUŞ ACAR](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRBURDUR MEHMET AKİF ERSOY ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Denetim | dacar[at]mehmetakif.edu.tr | 2CD151AC0226AB5D |
1293 | ![ZEKİ DOĞAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRNİĞDE ÖMER HALİSDEMİR 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 ; Mali Tablo Analizi ; Finansal Muhasebe | zekidogan7[at]hotmail.com | CB12A1B4C8F9E07F |
192905 | ![HAKAN YAZARKAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRORDU ÜNİVERSİTESİ/ÜNYE İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi | hayazarkan[at]gmail.com | 8F267A5729B2C3BA |