6959 | ![VEYSEL KULA](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRAFYON KOCATEPE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE FİNANSMAN BÖLÜMÜ/FİNANS ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe ; Kurumsal Yönetişim | kula[at]aku.edu.tr | 40B1B1519DFCFAF4 |
125442 | ![ORHAN ELMACI](data:image/jpg;base64,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) | ![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 Yönetim ve Maliyet Muhasebesi ; Kurumsal Yönetişim ; Muhasebe Teorisi | oelmaci[at]gmail.com | 7C261C084C5AB317 |
39335 | ![ŞERİFE 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| ![ORCID](../images/orcidFav.png) PROFESÖRKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/KÜTAHYA SOSYAL BİLİMLER MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Kurumsal Yönetişim ; Muhasebe Etiği ; Finansal Bilgi Yönetimi | serife.onder[at]dpu.edu.tr | 2AEBF78EE831D8CC |
131942 | ![AYŞE TANSEL 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) | ![ORCID](../images/orcidFav.png) PROFESÖRYALOVA ÜNİVERSİTESİ/YALOVA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/SAYISAL YÖNTEMLER ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Kurumsal Yönetişim | aysetanselcetin[at]gmail.com | 739B664604F67789 |
44639 | ![SELAMİ GÜNEY](../authorimages/photo_m.jpg) | PROFESÖRERZİNCAN BİNALİ YILDIRIM ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE-FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Muhasebe Etiği ; Finansal Muhasebe ; Kurumsal Yönetişim | sguney[at]erzincan.edu.tr | 2E3692A3199B6E7C |
157961 | ![AYLİN POROY ARSOY](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRBURSA ULUDAĞ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Uluslararası Muhasebe ; Kurumsal Yönetişim | aporoy[at]uludag.edu.tr | A399DF4EC3020C14 |
112021 | ![ARZU ÖZSÖZGÜN ÇALIŞKAN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRYILDIZ TEKNİK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/İŞLETME ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Bilgi Yönetimi ; Kurumsal Yönetişim ; Finansal Olmayan Raporlama | ozsozgun[at]yildiz.edu.tr | 2D90C7FD3F636592 |
191648 | ![MERT ERER](../authorimages/photo_m.jpg) | PROFESÖRMARMARA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Finansal Muhasebe ; Kurumsal Yönetişim | merer[at]marmara.edu.tr | 579326A8B731EBCC |
171654 | ![ALİ FATİH DALKILIÇ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRDOKUZ EYLÜL ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Denetim ; Kurumsal Yönetişim | fatih.dalkilic[at]deu.edu.tr | 06C589DAEE60D500 |
119558 | ![SEÇİL SİGALI](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRDOKUZ EYLÜL ÜNİVERSİTESİ/DENİZCİLİK FAKÜLTESİ/LOJİSTİK YÖNETİMİ BÖLÜMÜ/TEDARİK ZİNCİRİ YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Kurumsal Yönetişim ; Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi | secil.sigali[at]deu.edu.tr | CBDA7A134065E419 |
118873 | ![ARIKAN TARIK SAYGILI](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİZMİR BAKIRÇAY ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE İŞLETMECİLİK BÖLÜMÜ/ULUSLARARASI TİCARET VE İŞLETMECİLİK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Kurumsal Yönetişim | arikantarik.saygili[at]bakircay.edu.tr | D57B31CDAAB002B3 |
51808 | ![HASAN 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| ![ORCID](../images/orcidFav.png) PROFESÖRKARADENİZ TEKNİK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Kurumsal Yönetişim | hasanabdioglu[at]gmail.com | 1BD87825D0ABC1F1 |
20744 | ![FİLİZ 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) | ![ORCID](../images/orcidFav.png) DOÇENTKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/DOMANİÇ HAYME ANA MESLEK YÜKSEKOKULU/FİNANS BANKACILIK VE SİGORTACILIK BÖLÜMÜ/BANKACILIK VE SİGORTACILIK PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Olmayan Raporlama ; Finansal Muhasebe ; Kurumsal Yönetişim | filizyuksel[at]windowslive.com | 13771572991D5B1C |
139152 | ![TUĞBA DÖLEN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/POLATLI SOSYAL BİLİMLER MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Muhasebe ; Kurumsal Yönetişim | tugba.dolen[at]hbv.edu.tr | 11CFA689B330A0EA |
113178 | ![GÜL 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) | ![ORCID](../images/orcidFav.png) DOÇENTGÜMÜŞHANE ÜNİVERSİTESİ/SAĞLIK BİLİMLERİ FAKÜLTESİ/SAĞLIK YÖNETİMİ BÖLÜMÜ/SAĞLIK YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İçdenetim ; Kurumsal Yönetişim | | 4A526916C72EB67F |
40079 | ![MEHMET EMİN 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) | ![ORCID](../images/orcidFav.png) DOÇENTKAFKAS ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Kurumsal Yönetişim | karabayir[at]hotmail.com | A33653DA41417068 |
47012 | ![MUSTAFA MORTAŞ](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwDr2NRmnsMVGazLGH1ph6U4ntTDQO40ionIVSxICgZJJwB9TUpI7kAd89hXj/i/xVPrdxLaxSbdOR/kjX/lpj+JvXnoOlILnZ3/AI68P2UhjF1JdODg/ZI96D/gZIB/DNV4fiHoUzhMXseSBl4l7+mGOcfn6A15Xnd36UuynZE3PZ5vEui27Yk1W16ZDI+8HnHG3JPPYDNT2uradfyeXaX0MsmMiMEq5HqFbBI/CvEghGQoyfampI0UqkF43Q7lIJUqfUelIq7PfD1pM1yvh/xdbXmmwR3dwn21SFlDEAlf75/DGcV1Gcj680hgevtSUtJQIQgn6VGw7VLTTQMhKkUU9gSeetFAjrJI89qqyRkVrSR5qtJF7VRJlMpHamEEdiTjpV2SLjiqd5KbSzuLrYGMETS7ScZwM4oA878eeK5YJn0jTpVBMY+0SoeVz/Bj1xzntnFcbpujSajJ5hBEXYf3qtaXpLamj3l1uYzOXznkknJNd1pFjHDtGwKAMKAOlc1Wvb3Y7nXQw9/ensZdr4ShkiCvGo47L0qePwVbJKM/Nz0xXYRIAOAKkCYrDmkup2ckX0Oaj8O2kSELCBWbqHhqC6iIeMEjow6j6Gu0K7j0zUEtvlemPwrNt3umXaLVjyHU/Dt1p+ZF3SRKc7h95feu18IeKI9Thh0y7Oy+jQCNj0nUDrn+91471rzWwIKsoweMV5tf276N4nha3ypjuEkQgdPm6V10KrnpI4MRRUPeiev7aNuKmZMOw7ZNJt4roOYh20bPrUu38qAtICApnvRU+2igDtnX2qF4watNULirMyk8XWuZ8bloPBerOowxg29M9SAf0rrH57VkeIbM33hvVLUAlpLWTbgZOQuen4UDPKfDbiWwjRQBt4rrraPkbe1cn4RAOlqwUZOT+NdRBcM0oihidyP7qk5P4V5zj77PXpv92jat4iSMDNXRbZ5xxWLYeJ7WCf7NfQT2sucYmiIrpI7iCQfu3Ug+lWooVyt9mycBaHseDn/9dV9Q8S2enZRVknlH8ESFvzPaqdtqt1do0pWOJ+0RmVvzwetHIg5mM1CFYsEZzivIPFMzSalMfuugPTsR3r1+R2uEZ3GD3A6CvN9f0qTUfFTWtun72aFSPTvkn6UUrRlczrpyhZHp9s/n2kEo5EkSNz7qDUuyq2hoP7AsEVt4ihEJb+8U+Un8xWhsxziuta6nA04uzINlJtqcr7UmznpTsIg2e1FTlT6GikB2TJUUiZGauMtREcVoQUWj71n6vFcNpN39lOJhGWUA4JxyQPqM1sunaoSCDn0qWrjjLldzxzQrNLKW6gjyIhOxQE8hSARVmazvJZJY7e6ktojGwVo+G8zsSRzgegq3qUJs/Ed5EVVFZwygdhjH9K07ZwflXB4rhu+c9hQThZHP2mkXEWkBb24Ml75pO/zGdNmOnIznPPTFbug3Ajba6Aqg5q1cBYrd5H2/Kp5PQVm6OTI80gU4PtRO97jpwSVia+sknmjuHiMsayhmi/hYDsax9J8GxWovGaaSRZyPKDDBiA9+pNddZzxfNE7AN2z3q8sYxwBgVUdiZQTab6GUkIgsdrncw4yepFctKFt/E5uhgqLUB1PUgvjj35rqr4/u5DnPFYdvAkt+ZGUFhHgNjPQ5A/Pms3vZF6KzZ0ml23kadEnJBLNz7sTVzZxUsUJSJFwflUD9Kds46V3RVlY8mpK82+5X2enWkKDPSrBjPpSeX1OKZJWK80VM0Z9MmikFzsHWoytWmXjpUTCruQVWWo2TjpVlhUbLSuB5z430/wCy6taagpOy4BRx/dZcfzB/SqdhKOo79TXZ+LdMbUdAl8pC09uROgA5OPvD8s/lXBaZMiyKSQQf1rjqR5Z3PRw9W8LFzVJd8RUttXHH1puiS6hHbGKNkwrHLE/hnis3UjLFJ5oTz8t8q7sADNTWOp3wtleO3h2buQGGfyJoTTep0WlL4TagtmjkIu7tpI925c8Y9vpWqjGP7rZUjgVhfatRuOBHbkE9xn8eKvWivEcysM9+tDsthPmXxFfUpCFKDvT/AAzbiS8mlZVby0GMjOCTxUF++6Rj07VveGLMxaT9oYYa5feuf7g4H58n8qcFeRz1p2gaW0/WjYasFB0xQUrpucBXK+mabtqzs/SjYKVwKhT2oqw8QOOOR0oouM6hlqJhVhgTUTCquSQMtMZamYcVGwpAREYOR1HSvJfFdimg+IGjiKi3uB58Sg8pk4Kkemc49q9J1rxDo/h6Ey6vqNvagLuEbsDI/wDuoOSa8dtdZfx5q2tahJbiJ8xJbQ55WNQ2FJ9Tkk+9KVJ1FZF06nJK72L9nOk4CtjqOvatePTEeQBTtP8AeUkGuTMU1pJvjJIHINbVt4gg8rbNujbuQMn865oxud6qtHTQwrAmA2QKoXt6EwqsB6msptcdhth3t7kYqGOGe5cFs89/Sm0kLmcmPmdryTy1JCFgrMfc4xn8a9F0bUrTW9GtdRsdvkSJtKA8xMvDRn0Knj6YPeuRsNOWS6igUfuomVp2PQHgqv1PB9hXmvhHxzP4V8S3VwVeXSbydmurYHnBY4df9oZ/EcVtSpvk5mc2InefKuh9DbRRt9Kh07UbDWLMXemXsF5bnrJCwOP94dVPsas4pswIttIVFTFaCtK4EBX0oqXbzRQFzoWHvUEpWKNpJGCRqMl3IUAfU15XrvxcupQ8Wh2a2ynpcXIDP+C9B+Oa811nVdR1l92p31xec52zPlQf93p+lacoj2nV/il4T0sFY759SlA+5p6iRf8Av4cL+RNeceIfjPrV7HJDo9pDpaN/y1LebN+ZAVT9Aa4OXOMmqEw+9imkgIbiaW6uZLm4lea4kOXlkYs7H3Jrr/htPs1u7ti2PPt9y890YZ/Qn8q42tHQr46ZrtjeA4WOYbz/ALJ+Vv0Jram+WaZFSN4tHtN3oLXqvPaAGX+OHpv/AN0/3vY8GshdGWbB2k9umCPYj+ldbpr/AD7c4IyKtana2pt5L6aUW3ljLzEEg+gIHLE9AByegzVYjDrmco7iw+JaXLLY5+30VIkAIABHPFWbaxe9ZhaMI4FO2S5AyMjqqdi3v0HvSaYn9tiTfdW7QxMFmhtZt5BP8LkYIHtgV05CwwLGiqqqNqqowFHoBXPDD3d5HRUxfKrQOV8V3sPh3wfeSQKE2xmGFc5y78ZJ7nkkmvn/ABgAV6Z8WtZ826s9FjbIh/fz/wC8RhR+XP4ivNDWtTR27HPS25n1LOnaje6Rdi7067mtLgf8tIXKn8fUfWvStE+NWo26JFrmmx36Dgz27eVLj6H5T+leWU9azaT3NT6R0f4ieFtbMccOqJa3D4xb32IWz0wGJ2k+wOfaupKkDJHB79q+RuuRjIPY1r6P4o13QCP7L1W5t4x/yy37o/psORUOHYD6horx/SPjVcxqE1vSY7jA/wBbZt5bH6qcj8qKjlYHLPwcVTm6E1ZmYAcnA9azrqQBeuSe2TW4irM/J9qz5DkmrD9DuPNVznNAEdG3d8oPJ4FKxIBqPztp+hzmmtwZ77oFyGsLO5kkVFNuJJHc4CgLlmJPQAAkntivPvFXin/hL7zaJJItDtZP3MIGHuHx94g9/TPQH1NbN9p9/qfgyxsFf7PA+Gu1xksoO5U/PBx6gelch4g02DSPsTxFhEwZDu5+Yd/1rsxUJOHMtjmwzippMi07xFf6Pq0Woaasdq8Q2eQo/dundX7sD69c17zoOuWXivSYdRsCVjdwksTHLQP3U/zB7ivELGwguJbK3/4+JbiTYkyxkwR45br95gB06dK6Hw1Z3HhrUr2aO6ZmuVKMzc7lOcE+pGc5rnwsZTWmxvi1GL8zjPE16dQ8R3103WWUt9ATlR+C7R+FZNMnuPNmkkPAdiwHtngflilRww4qKjvJscVaKFxzThSEUCoGSAUtApaQBRRRQB0ty2COgFZk0hyxXGfXAq5Ow5wOfpWdORjPSqAqSOd3Tn1NRk0Oec0q/SmBDNwMd6qtyDVu5wAuOKqE80Ae6eF5vtHheF2wcwrjP+7j+leeeMZFuZre3jy8lsplmxztDf8A1h+VdB4V1qHT/AAuZn2rCxi44yxb5R+v4CvPrXUbyDWjqHmf6T5hZ933W55Uj07Y/wAK669X93buc9Cn+8udR4LuifENvaSN/o8oJA9GAxn8jium8aTppsV40X7vbCQoX1PA/nXM28cEGv6XqtkAunTvlUzzAw6xn8uPY8VofEy7xEI8nM036Lz/ADqMNLlpNm+LXNWTPNDwAKerFeaaetGTXOMuA5GaXoajgOVwTUtIY8dKdTVzS1IhaKM0UAbEzSc5Oazp885OauSluuTis+ViDiqAiIyfanqmB7ihBmpCAozQBRuWy+OwFVyR2qSU5c/WojVAWDeXBsUsfMP2dZTME/2yMZ/IVfisjJapqEbZjOY5xj7j+/sayB1re0G7Fnc/vYlns5kMdzCR99D1x/tDqKib0NaMby0RYs71ltbi02gQywsQwP3JVBKMPxG0+ze1M8X6i2oXOnszZP2NJnHozjJpdZ08adK8ERMlq8Bkt7hek0WOD9ex9/TpXPTTyXEnmSHLbVX8FUKB+QFOjO0HHuaYuKc4yRHRR0oqjmJ4OpqxVeCrGKgYoNOFNxThQIXiikNFIDSm6Ek/lWdJzIcUUVYEicClcnY30oopAZJOaDRRVALG4jdXZQ4UglT3wen41v6lZG0mhEKn7LcQ+bbvnDFCOh+hoorKodGHb51HuD6lCugTaZOzHaC9q+MlGz8y/wC6a52iinBWQq7vOwdqTNFFWYFi3B6+tWqKKQxO9KKKKBBmiiipA//Z) | ![ORCID](../images/orcidFav.png) DOÇENTKARAMANOĞLU MEHMETBEY ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Uluslararası Muhasebe ; Kurumsal Yönetişim | | 35D0B560AAAD6865 |
144678 | ![SİNEM ATEŞ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTYALOVA ÜNİVERSİTESİ/YALOVA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Kurumsal Yönetişim ; Uluslararası Muhasebe | sinemats[at]gmail.com | C66C5B98A66FC089 |
38895 | ![MEHMET DURGUT](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTGİRESUN ÜNİVERSİTESİ/GİRESUN MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Olmayan Raporlama ; Uluslararası Muhasebe ; Kurumsal Yönetişim | mehmet.durgut[at]giresun.edu.tr | 986756796954B284 |
190821 | ![ALİ ÇOŞKUN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTBOĞAZİÇİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Bilgi Yönetimi ; Mali Tablo Analizi ; Kurumsal Yönetişim | ali.coskun[at]boun.edu.tr | F7A1400A20F93DC8 |