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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 |
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 |
38925 | ![SELÇUK YALÇIN](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwD36iiioAMmkLY9z6UtNYHqPwo1GKGP4+lNDHpnPPpWfq+s2Wiac97ezeXAn3jtY9wOwJ714X4q+J2q+IrY2VtF9igYfvE3LL5g9MlARTJfkex6/wCONE8OqwvLvE38MXlvz07hSO9ea6l8aNQugV06w+yHs/nLJ6dmT6/nXm8OnyAhwmM8jn7vr9c1ZeFwvC5P1xWftFsWoNo6FPib40GS+s5Hp9lh/wDiKZ/wtHxlkg65tz0P2SE4/wDHK5cnacFPm9M1MIXkhwy7AOq5z9OarnRPJI76w+M+rWksX9oWf2qM8M3mqnfrgJXfaL8TtA1UpG9z5Fw7YEWyRu3rsArwWPQ7m4xJ97PQ8D+tPk8N3Mf7xASwX7nA/XNS6qRSgz6qLEHk8UoJ9eK8B8IfE678M28emala+faqwVX3hfJTvwqEt3PWvbdG1i11rTor2ykDxyKGBAI6gHuB61afMQ9HqaOSehpe1N7DH404VQwooooAKKKKkAqnqeoQ6XYT3ty22KFC7fQc1crzf4w6t9i8PQ2kbgPPMFkXB5Qq4/mKaE9jyzxd4nv/ABXqjBnLW6MRDFgfKPXpnkAVJpOgqnMnLZ61T8O2jT3DzOgx0UjHvXbWsSbshcDNc1So1odVGjfVkUGmLkACro0JJl+Zav28Yz0q+q8Dkj6VzXbOzlSVjl5fC6Sc46VXTwq5bIHBruEhVu5qwItgwBx2p3Zm4q5zNjo32NNuOvWpbiyQjGOgxW68ZweKpTxktipk2aRSOB1/QYrmJ3QfvMcflWV4N8TXng/XVjcEWzygTIR/AWXc4464XpXd3UQDniuP8T6YjxG5RP3o5OMfd5NbUqr2MMVRVro+hNPvYNTsLe9tpA0U0ayAj0IBwfQ4NXK8s+DutPNps2lSybnjLSqDkkKBGoHpj2r1MdK7ulzhtYWikooAO9FHekqQFrw342SO3iSzgDYRrNCf++5K9xzXhXxrbHi6xBBx9iTn/gclF9BGbo0CR2aY5OK6K2XDVz+kMPskePTrW/A4B5Iz9a4Km56dH4TYt071oRJnvWfay8Vdhk+as+pqy/HHz1qbZk9aro/tU6yjirTMmK0PvVOeHk1cL5FQTN8tDQKTRg3sHesHUY99rMvYowP5GumujlDmueviAj/jkfnUwWprPWOpT+FMn2fxzcxpwDbOh/7+pXu4rwb4Wxmf4jX5U4VLaRvymSveR0FelHY8iVuZi0UUVQCUh6/rRRjvUgITg9uma8H+NjsfF9kgXI+wIc4/6aSV6z4vvpLDQZZYXZHOUDKcEfKx4I78V8/+KHu7u8guZ7m4uSY1G+dy5UZY7QT0HPT3qJMtRdrmpo4P9nKc8gdK2YJju549zWbpSBLFRjsKgnF7KcRNtXHJyR/KuN6s7oO0Trra9hThpo/wYVqW95AcFZIyvuwrzGXTbiNd8msRwn0luSv9KrRf2hHM23VxIF6iK5Yinyk8+p7fA8Mq8c/TFSkKvTGPevPdE1e4jwj3BZvdyfX3rqkupZo925sfU1D0NFqa7ywRRFnlRR/vCsqbVrEsQlzGSOPvr/jXNaxqYIaPzmH0b/69cc9lLNcsyazDDuJIWS6K4qo6kyfKeiXV7A4YLNHu9mFYV4xO7uCpORWKNGv44jImqRz+6XDMD+lWLJrrDx3GWIUgZyc/nQlZg5uSsaPwhRh8QdVY9DaTf+jY690HQV89eEHvdM1+/vLdsMxkQjJ6blPb6V73psrT6XaSyH53hRm+pUE12U5XRwzp8upbooorUgaaM9qMUGkDOb8a2r3egkIM7G3tj0CtmvGdVthJbhCOQ2P519CXEK3FvJA/KyIVP4jFeH+JLX+ztYmt3GFEzOvf5NxAP6Vz1FZXOqg7rlILCLEKp6AVcktGVGCqxyOoqvZvyK3IgHQqeM1yuR0WOWn8NpcqxnmmcnGBvzj8xVvSvCFraW0oM0jyHb95ge59q6UWuQQoxx1qylmQpO4AD261SkP2fU5eXSDayBkb5h6H/wCtXT2EhFjgjn/65qO5jjAZ9vzGrGnqDCRkHPTj61m9y1oc9NpIunZicf5+lZN94MSe4EkU7JhcEE98n2rsrdFMhBHGatSWoBBUYyO9XGViZK5wVvo1xYeXsu532jDKZCVJ+laSwlSrMBuOOldA1sM84ODzxWfqAVTleoHT86UpBCNit4esmW6vCy8szlfoSK9f0tdmlWintCg/8dFed6AplubY7RhmVW+mRXpkaBYkQcBQAK66By4l7IfRR2oroOUKQ80tJUgIRg5rzD4k6Wq38F6oAWRViJ/2iXNeodKwvFGhDXdMMP8AHGfMQY6kAgdx61E1eJpTlyyuePWx2EKea37PlsZ71k3mny6ZqBtpVw2OeRxV2xlw1cU42O6DudLBEuATTL64itoyfX/61VnvhDBkn9Kx57gTqS0m1j2xmpSL5uhdbzZI95BCn1rR0xN4G1x75/GvM9Vnjimz9oZHHfBPYVa07xlFao/2i43suPm2EZ69gKvkZm6kU7XO3mdoLzCZK5Gea2beVJkU56iuA0u+m1m8F0suy39Nuc/yNdGl0LeUbW4z6VNrGqelzUugNr4HauX1CYgNjJOSP51vXNzugZvUVzssb3V5HAh+aWQKOO5OKVrsTdkdZ4KiE14gcfdhEo+uVr0MdBXO+GNCbS4lmkbMjRhduO3B9T6V0Yr0KcbI86pK7FopKK0MwooozipAKSjNJmkB5f8AEC08vVxOOBIoA/Ac1zsE+XyOBXpPjrSzqGimZBmWDlR65IHrXlEU+HrlrROujIZ4lvJYYVaP09vauZXVLiZCCefw/wAK7rMV1DtkXOPc1WfSLOQj91n/AIEf8ayi7I1krs4Ka3uJfm27mPuBRdaNcw2MEhXBbduGR68d67tdF0xZAZLbOP8Apo3+NXnj0uSMRfY+P+urVsp6DeGg1ds8606W7s5SVHyfhW7Z65K8yozc5xjA/wAK3/7E06T7sGB/vt/jUaaJZQTh1i56/eP+NZSlccYculzYE5ayG7qRU/hiza/8RQ4HywMsh/4C4/xqhcTDygqjG3iu88DaT9ksGvJBiSbke6sFPr7U6MbszrysjrQcAYHHSnUnYe1LXoI4QooooAKQjnPT3prypGhd2CqBksxwAK5bXfiF4e0RW828S4ZQTi2dZCG54ODweKmwXOqHU+lVb2/tLGB5rqdESMFzk8gD2FeI+IPjPqF1vg0qBLeFs7Z8nzO46cjpg/WvONU1a/1m4M+oXTzy54ZsdMk44+p/OmkS2rHoXxA+JcuuyyaVorYswcSSED97yOMMoK4I6g1lsrWz7SffpXDwOiXMbsPlXkn04r03X7ExsJVBK7ccdSeayqx0KpTsyC0uR0JrVhkUt14rllLKOM5q3bXrRnDHiuO3Q7VO2rOtjjjkOKtpZwgZPX8a5631SMNy4H1NXm1eELnzFz7EVaizRuL1LUwSPOKz5po/mLNgiql1q64wDzWLcXUk8+OeRxS5Q51ayNJtUjF7HKeY42DN9Ac+le1+HtStNT0W1ltJAyiNFI5+U7Qcc/UV4fZaW1xYXLleBG2fyrD8OeL9Q8H61M9tiSAsyNA5wuNwyeOc4XFdVGFjhrTuz6gxzu79M+1Pry/SPjNo10Viv7eeCY9diZUHgdSfUmu40/xTompLH9m1O0LuAREZ03jOOCM9ea21uZpmxRSBgQCCMHoaKBnzR4l+Ier6/M3kzXenwtx5UN2xUjnqBjsf0rkGLO5d2Z2Jy2453H1PvSAYI2jHvTuc53HOapIxbI3AABYY9qaRkcHnrUjcPknI96acBsgY5p2EmQspKZHWvbrQR6zp0gBU8kKxGSDx0rxYj5SB1NeofDe987TZraRgZVlaQ8/w4UUnG6KTszPvdPms5mWRMHPSq/k47gn1r1O70a31OAJIMMPuuByOR/hXE6p4bvNPlB2M0X95FJA6dTj3rlnTtqdlKonozAktpMZX9KRIZQec1sIFxtycil2qTlefpWN2mb8l9UZgt2b7w/OrNnp8lxKsaJlicA4rWsNLm1K7EcKkgHk4OB+legaXoFvptuuVVpRyW98YrWMOYzqTUFoYD6eun6JLGQu/ym34UDsa8O1Qg6ndY4HnPj8zXvvimTy9HvpVOCtvI3/jpr59uZPNlMpH3ju/OuxRsjzpSuxqZxyce9TwzzWh3280kUuciWJirD8Rz15qBeoPX608A54OM+lILnaeG/iZrGgoy3JutUBGAbm9bjp2OfT9aK4z8M+5oo5R8wmKacgZ7U8CkY9u1UIYSCOtIeTTZFx904pRnjJB4pMBP4q7DwBeraa75THicBAM98j/AArj8c1paRdfY9QhuN2DG2RzTuJn0Ratng8Gr0trHPEyyoHU4ypAI6+9ZGmS+dBE5IyVB4PtXLeJviCFuTp2llmUf66ZDnPAZdjK31ByKXLcE7C65penQziGzvoPPP8AAJl3DgHoBnpmqQ03yCGnmihj/iLNt/mK4O+1R7y9EqPdxOPuvnbIeBnJz/kVsH7bLab0vpLoeksrODz/AJ/Kj2CNVipJWPZPDyaUbX/iXTWs/qY3Vm/4FtrVmIVD/SvnPSNY1fSNV3Wk8vmJz5EDv5b9+VBGRXsHh7xlaa9arHMRbX2SjwSkIWYKCSiliSvXB9jRycpm582rKnjSfZ4duzz88bJ+amvCZF4A9BXtnxBfZ4WYgHmUL+atXi74Jq3sSrESHBp4ODSbcNQSKkY/dRUYORnpRRcLEgHFNcgHFFFAhhAbrTeB0oopDCpISCSpH0oopgezeFrm51Xw3CyS+WzEqXyQwwTjB59K4nXdHk0668yF1yvYnrwOuB70UVS3JZlwRx30auo2Oc4OMY/zirEbz6XyrZjPRSScfy9aKKvoSb3gaxt9R8RzXDICnlsArAenpXXan4Mt2mOoWLm1uo1wrRkJnk5yQuec4oorOTLRz/irWm1HwO6zoFuob+OKcxjCFtrH5cnOMeteaNgMfrRRVIQAA0wxhcmiipGI2NuKKKKQz//Z) | ![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 |
125310 | ![AHMET 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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 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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 |
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 |
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 |
1558 | ![BEYHAN MARŞAP](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE FİNANSMAN BÖLÜMÜ/ULUSLARARASI TİCARET VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Yönetim ve Maliyet Muhasebesi | beyhan.marsap[at]hbv.edu.tr | F661561128E436D4 |
30746 | ![ÖMER TEKŞEN](data:image/jpg;base64,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| ![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 Uluslararası Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Denetim | omerteksen[at]mehmetakif.edu.tr | 6419DC7D7BCFC943 |
114733 | ![MURAT AZALTUN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRYALOVA ÜNİVERSİTESİ/YALOVA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Denetim ; İç Kontrol | murat.azaltun[at]yalova.edu.tr | 7FA1349FFA5451E1 |
26570 | ![ALİ 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| ![ORCID](../images/orcidFav.png) PROFESÖRTARSUS ÜNİVERSİTESİ/UYGULAMALI BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/FİNANS VE BANKACILIK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Uluslararası Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe | alideran[at]gmail.com | 908E884A8DEB96F4 |
135545 | ![YUNUS 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| ![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 Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Uluslararası Muhasebe | yunusceran[at]selcuk.edu.tr | 496517E3AEFA1A94 |
26999 | ![ERDAL 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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 |
25182 | ![NECDET 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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 Denetim ; Uluslararası Muhasebe ; Finansal Muhasebe | nsaglam[at]anadolu.edu.tr | FDE4E9BA345E63FB |
113430 | ![EMRE 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) | ![ORCID](../images/orcidFav.png) PROFESÖRAYDIN ADNAN MENDERES ÜNİVERSİTESİ/SÖKE İŞLETME FAKÜLTESİ/ULUSLARARASI TİCARET VE İŞLETMECİLİK BÖLÜMÜ/ULUSLARARASI TİCARET VE İŞLETMECİLİK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Uluslararası Muhasebe ; Finansal Muhasebe | emre.cengiz[at]adu.edu.tr | CC8E58F902FED365 |
53382 | ![UĞUR KAYA](../authorimages/photo_m.jpg) | ![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 ; Uluslararası Muhasebe ; Muhasebe Teorisi | ugur.kaya[at]yok.gov.tr | 4D4F859F8413E132 |
31234 | ![SAMİ KARACAN](../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 Finansal Muhasebe ; Uluslararası Muhasebe ; Yönetim ve Maliyet Muhasebesi | skaracan[at]kocaeli.edu.tr | 3887D1056CEBCA48 |
40889 | ![AHMET YANIK](data:image/jpg;base64,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) | ![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 Uluslararası Muhasebe ; Finansal Muhasebe ; Denetim | ahmet.yanik[at]erdogan.edu.tr | 049801D58AE45018 |
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 |