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 |
39335 | ![ŞERİFE ÖNDER](data:image/jpg;base64,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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 |
140743 | ![MUSTAFA AY](../authorimages/photo_m.jpg) | ![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 ; Finansal Muhasebe ; Muhasebe Etiği | may[at]selcuk.edu.tr | 57EA8BBFE8FF0ED2 |
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 |
10624 | ![KIYMET ÇALIYURT](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRTRAKYA 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 | kiymetcaliyurt[at]trakya.edu.tr | EEADF9F29153897D |
1779 | ![MEHMET ÖZBİRECİKLİ](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 Denetim ; Yönetim ve Maliyet Muhasebesi ; Muhasebe Etiği | ozbirecikli[at]mku.edu.tr | 60E5C6A1B35A2B89 |
148980 | ![MUHAMMET MUSTAFA KISAKÜREK](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRKAHRAMANMARAŞ SÜTÇÜ İMAM 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 ; Muhasebe Etiği | mmk_46[at]hotmail.com | EB3AA7814A0E74B2 |
52521 | ![DUYGU ANIL KESKİN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/İKTİSAT FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Yönetim ve Maliyet Muhasebesi ; Muhasebe Etiği | danil[at]istanbul.edu.tr | 52972B8DF5B07D13 |
54118 | ![NERMİN ÇITAK](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRMARMARA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe İç Kontrol ; Muhasebe Etiği | ncitak[at]marmara.edu.tr | D2162F47E5EC238D |
123192 | ![GÖNÜL ALKAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRDOKUZ EYLÜL ÜNİVERSİTESİ/İZMİR MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Etiği ; Denetim | gonul.ipek[at]deu.edu.tr | A33C2B25BD2C08AA |
31230 | ![GÜLŞAH ATAĞAN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRDOKUZ EYLÜL 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 ; Uluslararası Muhasebe ; Muhasebe Etiği | gulsah.ugurluel[at]deu.edu.tr | FEEE771F3B994F9B |
182348 | ![ÇAĞNUR BALSARI](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 Finansal Muhasebe ; Muhasebe Etiği ; Uluslararası Muhasebe | cagnur.kaytmaz[at]deu.edu.tr | C1D74902EB63AB24 |
39912 | ![CEVDET KIZIL](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL MEDENİYET ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Muhasebe Etiği | cevdet.kizil[at]medeniyet.edu.tr | 1F62514F465DD293 |
32759 | ![HÜSEYİN ALİ KUTLU](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwDojignsOtLt+lGOOnNABg+1AHtRzSgex/KgCrqAIhTjHzf0qhV/UMeSmBj5v6VQqHuAUtFLUgJSUtFIBpoH3aWkHTpQAtFFFMYUlLSHrQAvaikzRTA2sfWjaB6ml5HU0YL8hsVoITOemacMf3qMlePlP4U4F+xX8RQBS1EfuE+bd8/9KzxWlqWTbjdt4cdCKzKh7gLS0gpaQAaSilpANpedtJR/D+NABRSUtAxabS0lAC0UlFMDfzkZB496Oew/SmxsMld4PtxTt6DsQfatBDcD+Jadx3UfiaMBjnJHtSgEfxGgCnqRX7KAq4O4Z4rMFauooBa7iSTvHesmoe4DqU8dTge9RTzLb20kzdEUmuUk1WeWQtNITn+FelZylY0hTc9jsAQRkc/Q0Vx8GpvA+5GbHXBORXU2twt1bRzL0YDj0PeiMrhUpuG5L2o/goNH8H41RAlLSd6KAFpDRR3oAKKO1FMB1o0MFwGkQMDwSeNtbsb7/8AV7NtYBHGKtWN20LiJxlGPBPaqTEbRVsg5Un6UAMTwaQnBwAR7imlWPPzGqAq6ju+ysDt+8OayuDWvfg/YWGDgMO1ZQqJbgUtY/5A91jg+WTxXBx/MwBP1r0K+khi0+5e4kEcSxne7dAOgJrzeYzW0/k3CeXIvZu/p/8ArrKaOmg1rcULdfbUKsyx9xnjFdr4aiePSW8yVpGeZj16CuLMpkhKqDnOeuK7bwysq6DCZc7nLHrnjPFKA61rWNY0n8H40ppv8P41ocwlGfakooAWk70tJ3oAXvRRRTAWmkZp9FAi7YXrAiBxkk/KT6VqD5mwRkD0BrncZx2Ycg1f0+c5ZHlYSZwBgk4qkwLeo4Nk+MYBHt3rhNW8aadpjtDEGu516iI/Ip926V1niuWS28J6nJFKxmS3LIfQ+v4da+eQdvT1zTsBva54p1DW08q4dI7YNkRRjA/EnrXT+E72x8UWiaDq4/0yFD9juV4ZlH8Oe5H8q893Z4p8M0ltPHNA5jljfcjA8g+uadrhex2M1jDpt7qEM19HKtkoYrBINzjIBxngYBOc9K6rSfEehTwQ21rerGVUKI5hsP5nj9a89vGsn+z3NluQTwt50ec+XISVbHt3rGYDjkk4+bj+KoUUaSva7PdSePr057f1pCflrkPAWsfarCXTp5S01ud0e7rsPUe+D+h9q649KlqxCCk9KSigBeaB1opBQA6iiimBLSUtFAhtIQO2afSUAPvJbe60a6szEFeWJkJx1yK+f2UqxUg5GQc+or3kj5h7V4/q+lzS+J7+zsLaSZlnbCRqWIzz0q4sDH6DI607qK118Ka/j/kC3v8A36NPj8IeIWPGjXpH/XOncDJgk2swPRhg1Hu96318GeIj/wAwW8/74/8Ar09fBHiMnnRbsj2xSW9ynJtWZiWd7cafeJd2khSVM7WHOc9Qa9N0XxfY6naxi5mitrsnDRM2A3uCa44eBvEhz/xJ7gZ9WX/Gn/8ACB+IyP8AkFSfjIn+NDsyT00MGGVIIzjI5FLXB6L4a8Z6a2IIfs8XdZJUZfyzXZ2Caw7eVqGnpCQMiaOZSrH6ZzUNDLVIKsfY5v8AY/77FH2OQd0/77FFmBDRU/2WQDlo/c7xRRZgNoJoxSUCA0oRj0H5009KsRp+7Bc7jjkmgBiwrnu/v0FSxQrGWKKse85cIuCx9z3p4p4qkgEEY9W/OrEUXyZy3X1qIVYi/wBX+NMBDCp7n/vqjyE/yakooAi8lPQ/nTDAh7GrG2m4oAg8hP7tIYI/7tT4puKAIfJj/uCk8pP7gqbFJigRWnhjMJyoPTtRUs/+pP4UUuYCgRjim0pPvTakoKtRsu1fmGemNw4qpUL21uxJaFCT1OKANMEHuPbFP/z1rPiREiVVAVRUgFUhF4fWrMP3O/WsofU09Sw6M350x2NYKScAU7y27q35V4z8SL6+tfEscVve3MUZtkbZHKyjOW5wDXGHUb9vvX1yfrO3+NArH0yVPp+lMJUdWUfiK+ZjcXLjJuJT9ZDSEyN1Zj9WNAWPpZp4F6zxD6uB/WoWv7JfvXtqPrMv+NfNhQkc0eV7CgD6MbV9MT72pWY+s6/40JqmnyxmSK+t5IwdpdJAVB+ua+ciiqMlR+VeseAkg/4R65WLawWSMMRzlym4/wA/0pN2GkdnLqNk8ZVbmJm/uhuaKoYAHAAoqGxE+KCD7U49qD0pjIqRqcRTDQBNEP3QqTFJCP3C1KFFUgGhakVfagAVIqihgeSfFMY8Vwe9nH/Nq4iu4+Kwx4qt/wDrzT/0Jq4eqAep460v40xeuKdigBcijI9DR+FJg0AIx+WvT/hp/wAizqH/AF9r/wCgivMGzt6V6f8ADP8A5FnUf+vtf/QaT2EdWaKWisykWKMGkyMdaCwx1ouhWEYVEwqRnFRMw9aB2LcH+oX8amqG35t1P1qYVothMcKlSoxUi0mI8k+LAx4ptj62Sf8AoTVwld78Wh/xU1kfWyX/ANCauDqhh0p6njpTKljAIOaAFz7UZp+BRhaVxETH5TxXp3wy/wCRa1L/AK+k/wDQa81bbtPSvSvhnz4c1T/r6T/0GhvQDrD0ooI4orNFIzDr9oP4X/KmHxBa/wBx6KKw9pI61QgNbxBb/wBx6jbxBb/882ooo9pIfsIHQaXcLdaZFOmQGzwfqau0UV0x2OOcUpOw4CpUoopsk8n+LY/4qSwPrZD/ANDauBooqgA1IoOKKKAH80YNFFIBGB2mvS/hj/yLuqj/AKeU/wDQaKKT2A7A0UUVKGf/2Q==) | ![ORCID](../images/orcidFav.png) PROFESÖRATATÜRK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE LOJİSTİK BÖLÜMÜ/LOJİSTİK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Muhasebe Etiği | hkutlu[at]atauni.edu.tr | 2DBF012B51FD8F99 |
45263 | ![ADEM DURSUN](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRATATÜRK 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 ; Muhasebe Etiği | | 4945DF427ADB8685 |
146277 | ![TUĞBA UÇMA UYSAL](../authorimages/photo_w.jpg) | PROFESÖRMUĞLA SITKI KOÇMAN ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE FİNANSMAN BÖLÜMÜ/ULUSLARARASI İŞLETMECİLİK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Muhasebe Etiği | utugba[at]mu.edu.tr | 65B910D8B8D9BB8E |
44107 | ![ŞERİFE SUBAŞI](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTBİLECİK ŞEYH EDEBALİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Muhasebe Etiği ; Finansal Muhasebe ; Mali Tablo Analizi | serife.subasi[at]bilecik.edu.tr | BBD47299FEB9FDB2 |
31382 | ![SEYHAN ÖZTÜRK](../authorimages/photo_w.jpg) | ![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 Muhasebe Etiği ; Adli Muhasebe ; İç Kontrol | seyhan87ozturk[at]gmail.com | C59BB2CB0BD041FB |
150569 | ![MURAT KARAHAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTGAZİANTEP ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Muhasebe Etiği ; İç Kontrol | drmuratkarahan[at]gmail.com | C025CEEB2A2C7FAC |
119571 | ![MEHMET AKİF ALTUNAY](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTSÜLEYMAN DEMİREL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Adli Muhasebe ; Muhasebe Etiği ; Muhasebe Tarihi | mehmetaltunay[at]sdu.edu.tr | 3163F315A0F3DC38 |