12785 | ![ŞERAFETTİN SEVİM](../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 Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi ; Denetim | serafettin.sevim[at]dpu.edu.tr | 7B864EBD62DCD057 |
27489 | ![EMİN 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gQQf60UVhUpxabOmjUldRKpijBAB5Y4HFadpoDSYe5+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 |
133544 | ![YILDIZ 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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 |
11500 | ![FİGEN 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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 Uluslararası Muhasebe ; Mali Tablo Analizi ; Yönetim ve Maliyet Muhasebesi | figen.zaif[at]hbv.edu.tr | 0709C7C9F0401DFA |
50834 | ![RABİA 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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 |
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 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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 |
31322 | ![BİLGE LEYLİ DEMİREL ERGÜN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRYALOVA ÜNİVERSİTESİ/YALOVA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE FİNANSMAN BÖLÜMÜ/ULUSLARARASI TİCARET VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Denetim | bilgeleyli[at]yalova.edu.tr | 091CBF82F5BC2C0C |
137089 | ![LEVENT KOŞAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRMERSİN ÜNİVERSİTESİ/TURİZM FAKÜLTESİ/TURİZM İŞLETMECİLİĞİ BÖLÜMÜ/TURİZM İŞLETMECİLİĞİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Mali Tablo Analizi | leventkosan[at]gmail.com | AD2D4ED924E9F384 |
202327 | ![MUHAMMET 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SV+le8eDb77d4UsJCQXRPKbHYrx/LFeBeGUK3kjnvxXq3w2v9k2oaSx+63nxj2PB/pXJQlarbue3mVJzwql/K/wOQ+OkJXWNMm/vQsM/jXk+a9p+O8Q+z6TLjkMy/pXipr0FsfNMdxRmmZpc0xEgNFM3UUAQ0uc0UUAFBoooAKKKKAFpKKKAPof4M+IW1TwnJpkzFpdOlEYJz/q2yV59iGH0Aq58WcNoVovrMf/AEE0UVz1/gZ3Zf8A7xE8t0SLy3yO5rpvDl4dP8cWMo6TMYW+jUUV58P4iPqa0U8PK/Zmn8cot/h6wm7rcY/MV4RniiivXR8QJmloopgIKKKKAP/Z) | ![ORCID](../images/orcidFav.png) PROFESÖRSELÇUK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Muhasebe Tarihi ; Mali Tablo Analizi | mbezirci[at]selcuk.edu.tr | 1FA46D0B2FB7392D |
13855 | ![SUAT YILDIRIM](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRERZİNCAN BİNALİ YILDIRIM ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE-FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Mali Tablo Analizi | | 2EFA8011197BCE02 |
26999 | ![ERDAL YILMAZ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRAĞRI İBRAHİM ÇEÇEN 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 ; Uluslararası Muhasebe | eyilmaz[at]agri.edu.tr | 93131EF815BF85E9 |
44356 | ![METİN ATMACA](data:image/jpg;base64,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) | PROFESÖRÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ/BİGA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/KOOPERATİFÇİLİK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Yönetim ve Maliyet Muhasebesi | matmaca20[at]gmail.com | 170165F8F716B718 |
13100 | ![SAİME 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| ![ORCID](../images/orcidFav.png) PROFESÖRANADOLU 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 ; Muhasebe Teorisi | sonce[at]anadolu.edu.tr | 772483060FAFFA55 |
100850 | ![AYŞE BANU BAŞAR](data:image/jpg;base64,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) | PROFESÖRANADOLU 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 ; Finansal Bilgi Yönetimi | abbasar[at]anadolu.edu.tr | F894534ADFD4682E |
12691 | ![VASFİ HAFTACI](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRKOCAELİ ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi | | D1E2C7280F5413B3 |
112779 | ![MUSTAFA ÇAM](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRHATAY MUSTAFA KEMAL 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 | mustafacam01[at]mku.edu.tr | 0A461A27595BD69F |
14675 | ![SERPİL SENAL](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRSÜLEYMAN DEMİREL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/FİNANS VE BANKACILIK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi | serpilsenal[at]sdu.edu.tr | A08386C956F3F87B |
199997 | ![SAİT YÜKSEL KAYGUSUZ](../authorimages/photo_m.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 Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Mali Tablo Analizi | skaygusuz[at]uludag.edu.tr | 4A9116E0B0A2BA7C |