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 |
102107 | ![YUSUF CAHİT ÇUKACI](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİNÖNÜ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Bilgi Yönetimi ; Yönetim ve Maliyet Muhasebesi | yusuf.cukaci[at]inonu.edu.tr | 62F3F70E98C295F5 |
148311 | ![SALİM ŞENGEL](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRANADOLU ÜNİVERSİTESİ/ESKİŞEHİR MESLEK YÜKSEKOKULU/DIŞ TİCARET BÖLÜMÜ/DIŞ TİCARET PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Finansal Bilgi Yönetimi ; Muhasebe Teorisi | ssengel[at]anadolu.edu.tr | E23BD5C18E9EF5F3 |
100850 | ![AYŞE BANU 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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 |
23162 | ![ADNAN 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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 Yönetim ve Maliyet Muhasebesi ; Finansal Bilgi Yönetimi ; Denetim | asevim[at]anadolu.edu.tr | E05500C7F373F83D |
53241 | ![DAVUT 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GZWRWdEcFoiRna4HQ+xrUrpOUKKKKACiiigDH8S+I7Pwxo8uo3gd1TAWNByxJwB6CvCdS8UX/AI98a6Pb3eILUTK0duhyqdScnjJwOtFFAHdeKbEyQ/b1YALhXX6ng/mcVx2QDgmiiueqkpHVSd4gyK3BHFRGxR2xvZTRRWS0Ntxf7PyMfaGPp8tM+zBWxuYjH0oop3YmkKsSR/dH1+tKI/MbBOBRRSYI6Dw7o6390XdgIbfa7rj72c4H6Gp/iJp0V/4VvWdfmtl89Pbbz/Kiiuqiko3OWs252PH/AA94m1XwvqQvNLuWhfIEi4ysig/dYHqP19K+h/AXxNs/GZe1ltWtNQjUFkBLo/XkHHH0P60UVZkd5RRRQB//2Q==) | ![ORCID](../images/orcidFav.png) PROFESÖRRECEP TAYYİP ERDOĞAN ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Teorisi ; Finansal Bilgi Yönetimi | davut.aygun[at]erdogan.edu.tr | BEF7F7F794D19D71 |
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 |
18388 | ![BİROL YILDIZ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRESKİŞEHİR OSMANGAZİ 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 ; Finansal Bilgi Yönetimi | birol.yildiz[at]gmail.com | 2E41B873DA051B90 |
143620 | ![FATMA 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) | ![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 Finansal Bilgi Yönetimi ; Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe | f.tektufekci[at]deu.edu.tr | 396BCB8E1248B6BA |
31678 | ![HÜSEYİN ÇETİN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRNECMETTİN ERBAKAN ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Bilgi Yönetimi ; Yönetim ve Maliyet Muhasebesi | cetin.hsyn[at]gmail.com | 4F18447A7B04DD1E |
119183 | ![MUHAMMED ARDIÇ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTARTVİN ÇORUH ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/SAĞLIK YÖNETİMİ BÖLÜMÜ/SAĞLIK KURUMLARI MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Bilgi Yönetimi ; Mali Tablo Analizi | ardic[at]artvin.edu.tr | F289A335A02ACC0C |
190821 | ![ALİ 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RRUkiZKnjpTvMHcD8qKKYBvUDp+NP89VzkdKKKBjrOeTUr5bOyjDSnqznAUep9a9D0rR4NMiEjHzJiMs5H6D0FFFdFGKuYVJM8Z8fa6+t+J50UnybUmGMHjkH5j+J/kK5YDNFFXPcyWw6mEYJooqBiUUUUAf/Z) | ![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 |
27638 | ![ÖZCAN 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| ![ORCID](../images/orcidFav.png) DOÇENTFIRAT ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Bilgi Yönetimi ; Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi | odemir[at]firat.edu.tr | E42E7DFAE90A969B |
15538 | ![HAKAN ÖZÇELİK](../authorimages/photo_m.jpg) | ![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 Denetim ; Finansal Bilgi Yönetimi ; Yönetim ve Maliyet Muhasebesi | hakanozcelik[at]sdu.edu.tr | A08510CCFFBB24BA |
135314 | ![OĞUZHAN 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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 Finansal Muhasebe ; Finansal Bilgi Yönetimi ; Yönetim ve Maliyet Muhasebesi | oguzhancarikci[at]sdu.edu.tr | 8F0B06FA6C8515C8 |
32864 | ![MEHMET 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) | ![ORCID](../images/orcidFav.png) DOÇENTAKSARAY ÜNİVERSİTESİ/AKSARAY SOSYAL BİLİMLER 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 ; Finansal Bilgi Yönetimi | yucenursen[at]hotmail.com | DAFBBA9E5D5B19F2 |
54948 | ![ANIL 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) | ![ORCID](../images/orcidFav.png) DOÇENTMANİSA CELÂL BAYAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Muhasebe Teorisi ; Finansal Bilgi Yönetimi ; Mali Tablo Analizi | anil.gacar[at]cbu.edu.tr | D3760C0B4F3739BB |
119283 | ![MELİSSA NİHAL 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| ![ORCID](../images/orcidFav.png) DOÇENTDOKUZ EYLÜL ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Bilgi Yönetimi ; Denetim ; Uluslararası Muhasebe | melissa.cagle[at]deu.edu.tr | 887F88346F9A0DD7 |
33771 | ![MERYEM ÖZTÜRK](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTATATÜRK ÜNİVERSİTESİ/AÇIK VE UZAKTAN ÖĞRETİM FAKÜLTESİ/İŞLETME BÖLÜMÜ/İŞLETME ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Finansal Bilgi Yönetimi | | 0F92A15B5D4D1922 |
36765 | ![FIRAT 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| ![ORCID](../images/orcidFav.png) DOÇENTATATÜRK ÜNİVERSİTESİ/OLTU BEŞERİ VE SOSYAL BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/FİNANS ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Muhasebe Teorisi ; Finansal Bilgi Yönetimi ; Yönetim ve Maliyet Muhasebesi | afirat[at]atauni.edu.tr | 2428D06310D1E849 |