147101 | ![NUR İREM NUHOĞLU](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRBOĞAZİÇİ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Muhasebe ; İçdenetim | nuhoglun[at]boun.edu.tr | 99A94B7E83606224 |
152141 | ![BİLAL GEREKAN](../authorimages/photo_m.jpg) | PROFESÖRKARADENİZ TEKNİK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İçdenetim ; Finansal Muhasebe | | 087B4F4C8063BE0D |
134611 | ![DAVUT PEHLİVANLI](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/SİYASAL BİLGİLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANS ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İçdenetim ; İç Kontrol | davutpehlivanli[at]gmail.com | D25CCA645B905B8F |
36257 | ![BANU TARHAN MENGİ](../authorimages/photo_w.jpg) | PROFESÖRMARMARA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Adli Muhasebe ; Denetim ; İçdenetim | btarhan[at]marmara.edu.tr | 6A6E5211BEAA8549 |
133068 | ![ŞABAN UZAY](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRERCİYES ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol ; İçdenetim | suzay[at]erciyes.edu.tr | FB513048AEF26CF5 |
127284 | ![SÜLEYMAN UYAR](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRALANYA ALAADDİN KEYKUBAT ÜNİVERSİTESİ/İKTİSADİ, İDARİ VE SOSYAL BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Muhasebe ; İçdenetim | suleyman.uyar[at]alanya.edu.tr | CC25B166279A3466 |
128131 | ![CENGİZ 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wZGU4IOeCPTmrDphSvU9cDv0zUZhxy64ye/cf5/lWYzpLD4ieIrBcG8W5iTgC4TcTn1bhv1orBFp3B57YPWincLFa2gEtkOO3Xt+NY8kRhkcFcH3rpdKXdbbSCR0+nrUd7YeaxCqSSM4z0ouIx9MtDe6nZW2P9bOkeD7sBVf4kStefEDWJiuNk/kD3EQEef/Hc1uWBbStUs7vyg5tp0l2dN21gcZ/Cs3XIW1fVrvUGUIZ5nmZc8DJyfyz/ADqkwF8C3ZaZrMn97gtGjHAf1APZu9e86fqWna9ZLY6siPcKMfvflLH2PY/TrXzrDavbTJJGSjxsCrLwQwP+P+Sa9k8OXMPiLSklcAXUaBZQOCrDuPY9apJPQd2b154AgjnM+lXBgPXyJSWT8D1Hf1rMvNMlh+W4iMUoGSDgg/QjrWpBHqViCtndkqBnY3T9eP5VYe+uLstZanZABgdjxnaU9Dk5/wA9j0rOdBPY6KeJlHSWqOSzs6tg+uKuw6TqF7bl7dNiEf62T5Vra03RrWyKyzuJJSc+dKBgHqNoPTp16+9dBG8IcMW8w5yCTnH0NTGh/MXPFW+A4K38GWwmZr12upjzjlFHTt1P+eKy/ip4gj0fw+/hnTiv2q5wbgof9VGMELx0JwPw+orovFXiuz0NpI4SZtRmHyJ2QepI5/Ac/nXkF1FNdSyTzZkMrFmY4JJP+f8AIxjTljDRHNOpKfxM8/KlW6c17n8CdaN7p+qeGLxvMhVDPChJ+43yyL7DJU4/2jXl17ou7fKgxj1710Pw5u5NC1yPUQCdjbXX+8p4I/L9adzOxriIYB4bjB+brTAN0oYAKM/XNbniOwWx1m5VNghkPnQMv3TG3K49euPwNYix/OOOF4J9fWs2UixHCXUKeARwO3rRVqJDt5HHoaKAOJ07xhokAxJebe2fKfp+C1fbxr4dJJGo9wf9RJ/8TRRV8qJuVZPFvh9mUi+HBzxA/r/u1X/4SjQgcDUCQe/lycf+O/54ooo5UFyKTxJoZJP23PoPJf8Aw/z/ADvaH470/QtRW7gvc/wzJ5b4dehH3f1/+sKKKaQXPTD8X/A8kIY6uUcoMobWbIPHomKSx+KngJ5vOvdd2jO1E+yTk4HTJCUUVd2I0f8AhcHw+ZAra+vB72U54/79/WqepfGXwRBYTNp+q/aLjbtjjFrMgye5JQUUUrgeSz+LtNvb+W6u78PJI2STE/8A8SeP/r++6wvi7QcANe5HU/upOf0/z+ZJRU2Hclfxl4dZNouwB6eS/wD8TTIfFPhm2DeXf8k5/wBTJ/8AE0UUuVBcuS+OdCuNnm6s8pjARN0Uhwo7DK8AVAfGfh4yFv7Qx2H7mTp/3zRRRyoLl+Px14ZWM7tTyT2+zyf/ABNFFFHKguf/2Q==) | DOÇENTAFYON KOCATEPE ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/İŞLETME ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; İçdenetim ; Mali Tablo Analizi | | E2566BAC9C676CB6 |
113178 | ![GÜL 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n0A9B7ChX4C45Pr3oA0bXdLcAbep4Ar2/4daesFhNckZYkJux+J5/EV5H4dsXmvYlUBpHcIoPqTx+v8q9+0axXTVktYmVoQFZccHOMMT9SKANQZzyaKOh9RRQB8qRu8UTSRlvMTOGA/X8s1RDpNefvF2omS3fp1+npT4JxFDKXJw4wilRg85/AZAH41QiPlvcDJKgBS59SCcn06E9aAJZWedxvJLFsABs7cDLcfj17YNVrhzaO6ooZxkKc/dz3xUlvKztFICB5B5XqeTwDx1PSquofM0siEsWKgN7EDOf8APagCnIWaFnBGTnOP881RutpnLL1BI/GtFbfzLSQ7jnzFAUn/AD2ArOk6yHjk8YFACW6EyI2BjqK9T0ayzYpIAN4Xk+teb6dGJZkAwT3U1674ZjQWYRSCP7uentQBtaXeTJGA2SRxz/jW3aTPnIUevWqVpa7WAI4Na8UHQAcUAXIZGlIUda534gs0fhC7IGcNHkf8DWuutLVYo+epFZ3iTTI9T0ma0lB2SjBwM4OeD9QcH8KAPn6QAnYrBuBjrx7VZtY8P85wfzJqTUtJutD1A292h55jkA4ceo/wq7ommT6pexW1uoaWQ4VSQM457/y6ntzQB23gOwV9Wt7mV/KjibfvY7VypUY593UfjXsFrGftc0rr8wVUyccdyP5fjmuG8KaRbx3XlWG2dY9okuflKn5gxBGPVExgnnkEgMK9EjQRqQBjJLHnuTk0AO5AxRQB70UAfHcLAO27O7JJyc8j/OPwp0Nu8lt0yZTwM44Gf/r/AOTUFxPsy2NiLwF7kZ/x/rVK4mmmjDCUrzhgOP8APWgC3bbd04dlLOMAduOxP5UX/FvGpX5pOGYnrgcH2+7/ADp2lwYg3sScH5R/ebPP4f4fk++/dRw7m3uQzDPYEkD+Z/KgCoIwbKdyMFdpU7hzkj/CscgktESRnoD2reeI/wBlP8pXc69ScFVB/r/Osv7IXfOeQeh60AJaROqgLuSXqrD/AD9K9A8PSyvYQ3Ee9XwQw6EMDgjH1B/OuatLV41UqhkP+1wB1zn8jXYaJZeRbrFtDOxJJJ27mJyfoM/pigDqrLWJo1VZF3gYzldp/Poa6vT72GXaWyjt2Yf5/wAkVztppiM4ByACBw3AOcfn0H+edyOziQlzgbMYCAgg+hHckn9ce9AHSwlZANrKR7U65i3oeM1ipHJ5bZUk4OdwG0DHU+tOVpMFmI2DBDA5HJ4Bx0+vtQAzU/Dtlq1r9nvo4yhOQScFT6g9qxvD/wAPLOxvLiS4vftFtjEcQDL5g64bGDwQOnp2rf3O7bIyFdh8qypkH3BHXNW4IpOGkgZXUHlH+8fYc+39cUAdFaWkFnapb28SxxouAFqxn0/KqME3yA7sLgEHIJx+HFSmcgfMvmAEcxdfbj/9dAE+TzkdKKXJ24JGQBnFFAHxZIzOVHILDA74Oe/5VVUOzhVXcRlBnn8cVo3AUxiUZCdf8/r+tV2Uqxnl4LfMoJwTnocfyoAnjuDEyxp0UEYxnr1OPXPT3xT1V7uQOwxxtHrwMdT+dVoLScoGk+Qtzz1AB9K1rS2bBHlkBeDu5+v6ZoAJI/3TIo/djAUHnk5H5kCmw2I3lnO3cTjb2PzY/UVswWhlXIyxAztPXPy9Pxbj61qabo5MwzDuRXwXPQcyDj8Mc+49OQCvpumvPgBAI1OXPGeCG/Dhv0rr7CwFuOHyo6lhjkcEY56rjA9f0i060U2tq/lgvINxJ5DDyyMfTIxnnOK2bEnzN+EbMhAZgDgeXySQfb68/mAaEO2ARxIBIyrhgcEgHgtxj2qzG0SkIVPQlcL6E9PTB9+1QW7Bre3Uh5Jiqlzuzng+n5c/rilyz7FLZZoxKCeCrdxjGO4GO3PXNAFlmUNkll3fN5i8cA+nXHPv1pyOBsYN8pBKTe3fIHaqUlwIoobjc5iLhJV9+QDnjABznH9KsRmO21Fbcs3lzxlkXGF3DlsD0xz+NAGlDHKF2lUmOBujJAyOzL2/+uOKfFCfMKEZwx480uy46Ak9/wAeOvuKUNzaM0tlPbBmgOIwo5ZOq98gj+lOhuX+3BEUC2g+YhSF3Nk7VB+p79aANqPczBJWTecgqCGBIPQHHoGH50yG78zyJFIYTR5Rwf4gMlT29SPfPrzQspUmuUKusmFMnY78nAb8cucf7VOtGxYwAkhluFAAz/e/woA37edWj3dC2Dnb14H9Mf5FFUo2ID7mYFiVUggZ2seM/Qj8jRQB8iyXOQysc9lGO/8An+dSWsbzSZZSOdxZx1/u4/WqEZ8xwA21sYB610WixTTW/mL5eVJR0cYw34A57ce9AGhb2ISdYPKLysqnI655J4644HtzjIzWhb6XGbkQxsfNC4Yc8NyOM8Hjc1FnZSbpJIQZZWYbSy4L+nyj+HOWyM8Lz0ratbQW9osJLuJSUwTu3ZGBg9QdoJA9xzQBFZ2r3LB2RMJtcMoH3GYEd/7qnr2x9K29Otk3qTyk6LIDljhizsw3fQj+lQ2kTSJ9ot1Vmf8AfoCCdjN8iHGORt6jqCM8YrQ8uFWCKQq7NwCvnaDtVHGO2NxI7Z5oAdbKLWxt5ecwFUkDgnhYjwB+OM8/jWhA4guGU4wJwTz1BjzznoMnjNVkXzLiYxOD5x/eRbfmAPyDn3G4/hVlZYxtOZLhWVlUnGWRmB5z3Cj8RQBMiRxmGN/l4EJbOMHaWHfv/MEUkDq/2F1I3HzNmTwV+96ey8+4/COW4aNWm+QvGjuuR9/OPLY5+mPwFAdbSN3UfLbQCJCzfePB4bGeuzJ9x6UAQyH7TpIiid8m68p9oxgF+w9xnp2q2zrP4is40zlVaX/gJzjr2/xNNjsz9psbVSCttmaTHG5hwBgDkZyfxqW8iS2nk1CY+aVjJWMqoAxyM9ySRgdup5oAvTXMIuY4hsEjAbpGHLhTgn3H+Oald4YbQeSxW25k83J+YY5JOQcdcEeuR0zWbbyWt0VRFW8dW3Mo+YZORnJwOmep7D2p+qThUG/Lqq42ICPNIHCjPVQP69BkUAPtb2WO3mukTM0zhYYyRyO2c9OP/r4qxYELe29pCXZLVCZGPOXPGMjjuT+PasL7RK7u8r/vQSHbPywL1xz1OMc/0wDqWF1a2FkZppFjG5iC2SzZzyB1JPt60AaUl7LYCV7u3EsJkLhg4AGeBzRVOW9lu3DSCWODGY4V/wBbJ0+Y90HPt6d8UUAfLEe43CxouWzwQcV3mhwOtvFDGC1y7tIxQ4G4jIOSeyrnp+tFFAHV2dkpja8lVVdcRhSTtiym/C45GExyOpY+gAtCzAZYpY/LMz+VKU/hZlBwOeoQAbhjkmiigDR06EiESxIwkBDjaQAMrtx+A6jkEnII6gcSSXKbgVmcHydoA5YHoMkDAUEgnBz+FFFAFgCNzCoG1Zm2RHkZyCFAIOV+UN1yMmnR3CXwH2Z8hs+WcEbHx1GehUc9waKKAJJFPmMXQhU/elFIxhcBQPYlS3tz606GKZ3WCRUKAC4lbHUknaMZ7Ecem0UUUARwag3264x8zOx8obQMKCQOfrnrVu9W2XTS188koDb2Z/4iRgAgduRx7UUUAS2quUhCRLHEzFIo0PzFuuSeMceh7nk9KoaxK8d6+SEYr8pXpHGCAdvoeB2/kASigDDnka7h2RyPHAF8xQowNvHzEZ5PUY/xqxbyYRrtQEhO0NKw3Mc9kXovUD/9VFFAHQ2iholZgyhwC3mYJYnkFsdTweOg/KiiigD/2Q==) | ![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 |
18384 | ![İSMAİL 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| ![ORCID](../images/orcidFav.png) DOÇENTORDU ÜNİVERSİTESİ/SAĞLIK BİLİMLERİ FAKÜLTESİ/SAĞLIK YÖNETİMİ BÖLÜMÜ/SAĞLIK EKONOMİSİ VE POLİTİKASI ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe İçdenetim ; Adli Muhasebe ; İç Kontrol | ismail_kaban[at]yahoo.com | BF032BE059BE0342 |
232492 | ![ÜMMÜGÜLSÜM ZOR](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTSAKARYA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; İç Kontrol ; İçdenetim | ummugulsumzor[at]sakarya.edu.tr | 456D3C0E4B23BEB8 |
54987 | ![SEZEN 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) | ![ORCID](../images/orcidFav.png) DOÇENTANADOLU ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İçdenetim ; İç Kontrol | scubukcu[at]anadolu.edu.tr | F8066F55E5EC6FE6 |
261304 | ![ALİ KESTANE](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwCHwlqmt2tr9h120mwp/d3JmR8D0bDZ69Dz19qd4xv5EsLeWBmRwzupyR0HHSvMtG1G5/tmxTz5drXEYI3HBBYV02s3Rm1DUrQgFImVx9WiUH/0GuOopc2p2UoU9HD+tDFbxZfyxtFPJJLEw2sjStgj0IJNVBqNox+bTYPyH+FUjAM96UWwz1bFb8kSOeZba8sXTDabCcHsQP1xVqy1yOxAFs97ajqfs906/wAmFZgts5GTxTWtuT8xo5Yj55dl9yOk/wCEyuf+gvrmf+v6X/45QfGN0wx/a+ur7i+k/wDi65drcqMluBUPmKvr+VCpRJdW26X3HWL4pvyx/wCKl8RAf9fzf41fk8VRXNp5U12zvgEyyKzSFhzvJPVsgHJ6muJjfL8YwRxx0qWSMBAwIGMAqeoz/Sh0kSqy/lRqxQ6LHMZXu5ZGJyd4PJ/75rek8Q6FJjfpWk8LtwLWRcgAgfdI55PPUkjJOBjijC+Oo9fpSGJ/UUezv1NFiHHaKOpl1HRZM4s9LTI2/wCquBjjAPEn/wCs9c5NTvrFve2y2stzaNboRshkkudigEYAUzYAA447H8a41o2HJNROrDvR7LzH9afY7qIaCo/eW+lONpB/0iUZOMZP739BXQ+H/EXh3w3eS3VlZWayyRmMt9vOcFs85JHZew6e+K8gOaRSTS9l5g8VdWcT6Oh+KGgMv719p/2JY2/9mFFfOq8daKPZ+Zn7SP8AL+JqaREo1qwbni4jP/jwrokCXXja9hcBo5JoI2GeoIAI4qrp+jeVf6TP9o3CZPtGNmNuChx1/wBrr7U+3m8rxlevjJSeI9cDipnrL5fqaUPhT8/0On8ZeFtK0e8K2Fr5SGEsAXZ+QPViT3/lWEmmWR8N2120P+kP5iltzcsGYLxnHYV2XjIrKFkZnVxZL8rZJ6gcn1zj865kbm8GRyKwHkbpRxnJ8/H/ALMK9WnTg6UXbU8DEVqka8oqTtp1OcuLKe0QPcQSRIyllZ0IDAEAkHvjI6etU1mhbOGBxwcV3dlfyTx+HLu4yRcrMiBeRuFxEDx2+7+tUda+HepaFpkmoSyabJBbEZaISCVgzBec8Hkj6dvSuKdNRlY9iNWUldI4m/J8hMAgO2B71uaN4LXUrATzXLIX5QLyMe+aqTQnUYdOWKBY4xM0Luu7qzADIJPoeRxXUvrDaR5dvDBEyRgKFeRgzemMKfQ1hXco+7Dc2owjJudTYyovh3qRnCxXMHl/32yD+VaWv/DjUdJ8NzalHfrMiAGWFYyBjcTkHPqxrq9L1pZtFfU5LNkSAbpV8xfUAcnHXNdDY6vb+KtDuYIrSSKCeNkR3dGXcP8AdJxgisI1al9TpeHp206ng9vGJLZGPUr+tPMIrtPAmgW8upW0t2I5oGDRm3liDKcozhuT+HTt1qCz8INqSNe/ahbpCRutzBnzFJJBB3DAPToeldkbNNp7Hmzqcsoxa3v+BxcsYHSqUqgH/wCvXsviHTbGDTJpLextod1rKSUiUZ/dkg8D3rK8S6UjS6dJAiRyGd49yjb1jfAJH+7VW925DqLmseTPwDSJzXcrZ6cdVtwLS3ZZDK5zhgwBbHB47cVjeL9PistbVoEjjhnRWSONQoAAAzgepzUqetjoqUnDcoWVmtxGWDMr7iMgZHQUU1P3ZUplTjqDg0UXQuVnbWwAm0IjoLF+v/bKsBZAviDVnZc7ZgefbNdGMJfaWg422zrg9uYq5q0R5vEepxry7XOB9dzCsX8T9Daj/Cj6s7/xFLcG6u4Zz8wtMYC4C85A/DiuddnXwdbqCNsnmAjPXE2f5gV1/jFV/t65BBw1luxnHZj/AErjLlt3hTTvl5aSQY+two/rXtQsqcT5iq3LES16pGxbWn2XTPDq7/MUXUpQEAeUDPb9iSfU+vzenNdt8Qt8fgjVf3jNnySM44zMnHT61yULRjSfDRhmjZztaTym5GZLTIbp3/pXTePRcf8ACF621yEA82HydhY/J50fXJ+9nPTtivNm25K578LcrscLp1k40u28y4S4MqRzN93dEA5KqSCc8KvU5wVGBjFa95p9mYg8ysWPYEjJrkdGuri41nSS9xcOViuIVE0pI2qDtUZ4CjjjoK6a7L34ie3m2kA8MuR9CP8APSuPFRaqHoYWadO3Y6Hw7aWNzp99ZyRI9s8JzGjZ6emO9bvh/TrS10uSbT0SRgpWPhQTkkhcgdMkn8TXMeEo5o9QcxNAHCEOH3Bc+uM89q1pZr/w14SurlFhF008e1UB2ANIisQCcjgsQMnHHWsUrHS2luZejSC48ZyXEEW+JVkWBwmAqgyKijjA+VVAHH3e+M1R0jUfO0p3h3qq2kMbBxzuAINW/Ct2sUuob+Giuo9qgY/5aspGfrJWXolpJZadPbS/6yJEilOc/OGIP8q76aShJeh4Vdt1o9rs3PEUufDsoOSfsUoUgf8ATHPPNUvEsoitLGUoGAumbB7jypaua5E8/huYLGd/2GRVP94mIY/rWRrkgn0LSX3HEjbvrmCU1rH4DKXxo5JZRDf6e5h2u7OSw3fvAQQOpI6gjgDpzmqfjGQyahpnQ5skPAwOSe2Tj8zU9xcL9q0wIX/dzHcpIxuJJyAPUbRk88Y6ACm+KED22lSlArKZoeOpVWAH8v1rm+2j0q25hswAzRTWx05/CitDOOx6TPGq3tuAoGzeBj0yP8K5zwlF9p8fzxHkG+PH0Zq3DcLcapEVDqDvxuQgfyrjYLp7LVtWnjd0cXEm1lOCDlu/41jF3b9EXBONOKfdnqXjORBr125YhksCVx3wHPP8q4q8Vj4HsiQMuWZcnaATcKe9YMmt3M24yyzSFhhi8pO4e9QyaqxjEbIxjX7ql8gfQflXpRxVoqPLseTLL71HPm3ae3Y6SGwXSU8NXb3MccU0ayOWfaCBMjY5wO+fwr0Txxr+jX/g3U7W31fT5pSYSkcVzGzNiVCcAMSenpXiUmsStGsTqWjQYRGbIUegHboPyqm97I75CqFPUY6isJyc5c1jsjGMI8qZ1cfm3WpaTYWl2t7c4eDfHHI0cUchC5+YKRtDEnjA45PNdLqem3ui37JtJXJKttwrj1FYngTUIoNVZeQ8yBRk8ZyD6+2B7kV6p4g1rR7HRt+qQS3QAEgt4Iy8mBwW4I2gDPJI4B+lY1Y878zWlU5fQwPDWoXc84UWuVH3jzitTx7djS9BtTeoH+3MyrgjcpUowIX+71ye3HBzxz+jeONEsb5Le1gvNVjlkVjHFGIyozyGYkbyAMnhVPOeCcUvih4ptvEmqaeLHcbW2gJG5cMHcjcCPbYBxkemRipo4e7940r4pJe4WNM1Ow+3SJZA4vLmNwm5QEXz0YfKO/bH+FaGmiQ3+tBYRI0l0SpJyAglYPnng4JIB6471X+G9nb6h4ZuvNgR9l8ZULjOG2IAR6HjrXRy+Bbdxvhd4icltrn5snPJOa3cGrpdTznVU5py0s3+JGJhLp1vmMmLy0AbGQ2QRjH4D864zVZf+KW0TcDgBRnrx9mk9K27zwRrMCqtjHbXCKpOGk8vn0AwR/KuM1hNR0RUbUvDckEa4Cu2CgPIADAFc8HjNQnNRasbqNKUk1P8GZGpSrDf2zhywSbof4Rk/wD661fFqrNp9jPnaYpmVVz95WGc/wDjmKxZPEFoRg6PCwHqR/8AE1E2vWTkk6Lb7j3yuf8A0Gs3GV07HZUnTm7834MouecDH0op93qMN2AIrKODHdcf0FFUZXXc3ND1LVLrWLdbufMWWyhjAJ+UnqB6+9ZV0dsmrP63cn/oVeu6toFhaL9rgZVePtxznj+teQ3CmSbUEVdxa9cY7/eFTZc2iNOZ8l277/kZwZyAQvB9qZJIc4/Op7W+itrcK9uZGz1LYFUSzMxZuSTk8d63SORyY4HPWjOaappR941RBraFeNZ6nBOCC0Lq4B74PT+Ve8WLW+o6ZHeRxhRNGr4xgjjuPUdK+dIWIcEdRXrfw+1tRpV1ZzShTF+8RWbjbt5x6DIJ47k1E11Ki+hiaZBp+j+N9ZileERxIzwlgAFJKsQv0UsOOwNc7d3v226nusY3kuoI6DsPyxWPJPLdXbzzOWlmkLu2ANzE5J4q9Hk5z0PWtqS1uZTZ7P8ABq3Mvhm6bGQLsqf++FP9a9OSzeQFhjbnAyetcF8D0L+ENQf/AKiLgD/tlHXp/lAwFPX+dKTsyIwuUY7M5wVxXI/FeKG3+Guq72UNI0KID1Y+ahwPfAJ/Cu1trrc3lycMK4H4225uvCOnQqm5m1OMDg8fu5OTjtUtlwgt0fN0o681BXQw6fbXmiX00UTPdRoHTDcABssffiudyckYNSaEq8GiiMbu2aKk1i9D2i+utemsVF1HA9sDtmcwyxyDHQ/Mqg84HA715hEV/tS6MkmxPtrlmHYbq7rXrCSy1Oyni1u9uYXmdJrae63qhMbFNqDoPlPXJ6e9eem48jULqVgWC3TsQDjPPTNZxT5tTVv3PvMub5XCZB2gZwe+KjPC+9L97knJNJJ90Vucgi9acf1pg4anZyRQMeh+cZ6dK2tPLR/cDb8kK44O1hg44POCc+x7Y5xcVpKiNAoK43AfMT0/CmySsLdkupIiyP5LEFlPDAHGR7c1dT5VIwM0w43s7IC0jbQ3Tp1PPrSu20HrWtPYznufSnwft44fhvYSIqgzyTSOQOpEjLz+CgfhXdVy3gKCGx8AaHHAoCNZxykA9Wcb2P4lifxrqAcgEd6xluaweljJvP3V1uHBzmvOvjPqcy2ehWKybYrh5pWxwwdAgUg9sB2/T0r0HUJVE2CeQa8N+Meps/jLTLVbpZIba0UmNWB8t3ZicjsSoTr2xVpdzFSs3Y5me7jilMdpJGkV1E0bpnLZPdh1BOa5GUYmPXk55rp7iGNrZrqKPM8LKZJOgx0VfQnv9MVz+pKFvH2nKk5H0PI/nWKVpNHdK0qaaI4s4GMg0UsPHP8AKigiOx6truohruztzLOsjMxMM1uUyNjfMCV7EY4Pc15bdNmS45zunY/rXqGvW+l6bLYW0moXN/qTbhAZ7ku0ceCSxAwuDjGSMn3xx5XcEtPI3Yuxxj3NJJc7srFyb9mr/wBbEfT8KhkPze1OYn6CmYya1ZzhTzzzSbD0HNWv7L1Aaeb77DdfYv8An58lvL64+9jHXjr1pAQDrWhbsv2cbjkcfLnGf1qTSNCutWdXH7q3OR5rDPPoBnn+XWu5vvDfhvw/pltc6jazMkp2rOHkKs2OhKnAPBOOO+KynWjF8u7N4Yac1zbLzOBOGniK8AcfXrUkoJfaqlmbgBRkn6Cuj8T6HYWkek6vokZ/sq7jMbEOz+XOuSQSc4yMEDPOG7Cq3hC1mvvHWiQwJuYX0UhGQPkRg7Hn0VSa6acrwuc1WDhOzPp4YtLKOKIKEjUKq44AHGKu6fP50HIAK8cGqN3gxn0qtot1sumhZuvHNEloYwnaSRev0gefEig+uOtfLnxEvILz4h6zLbK6xxziDD9d0arGx+mUJHtivp/V4IJJVE0ZYMO1fIWpX0mqapd6hKoWS6ned1BJALMSRz9aS2NLe8zoraJbmwlUorNIn7pf9sDqfYetYl5CtxZm5EoBjjU7SM7juC/yIP4VKsMksYdAx/d7D6EelRx2t3HHhFONrLhsY5471jOym9TspqTppJFGPCjFFOltZrd8SKAf94H+RooJ1Wh6Hqdz+8t0mnkkbcRGS+c4VuvOSOv44rzR2OTn1P8AOu1QmS7QtpuoxFc4kuIiqjj1zXEEbuTz9Kile7uXXsopIjxxk05R+dKR0FHetznNXw9py6r4j06wdWaOe4RJAvB2Ejd+ma9L+I+hXurX0S2KxJp9jEkVvapIuHwHLFUByMYVOn6A4828MazFoXiSz1OdHeKBiWWPG45UjjOPWvSbvxnpl/dXEmmlbqKVVneKTCSRuo+bG7aNu1RnBP4YGYkm9ioW6lbR7i2urGF7cKqY4CjGPbFdLoyvJqMShd4PUZ4xXnPh3xHYRefFLIYN8zugfoFJJxnoK9E8NuLi8EySKUVd6yLLtA/LqOtefKm4yPXpVVKJ0Xii3I8I60q21s8YtJGKytjbtXO4DB5GNw9wOR1HmXwisorv4g+czFWtLSSeMDuSVTB/Bz+NaHxJ8WwNZnw/bQ2kskuJJ7mGcyBMN9zt82V5B4Axxk5GX8MtTvNIub67iuLWG0kaOK4+0KWwBk7wF5OMgcHq4z6j0sPFqOp5WNkpT93ofQEgL5XHUVzrzm0v8nghqp/8Jrd2jOLnTY2e3kxL5Eu5/LKlhLsAIC42gnecZ/Mu/EGj6lHNIk/leWeXkwYwT0/eAlDn2Y1ulfbU86cWuhq+M9Xtx4E1a5N0IJlspQjb9pDlCFwfUsQB7kV8oA8YzXsXxO1VF8GwQRyp5l3Oqlcg7o1G4lfoQnPvXjQPes3o7G9NuSuy7JPOlmhhkZBuIO04+n8jVb7ZdHj7TN/32am2mSybB+4wP9P61AYwbcSnqW2/pUzSvc2jOSVriGaVzl5Xf6sTRTF+9RUFXPa9fuInstseXDMOV5A78ntXjZA+yxt3yf5mvZddsLS1sWeJbkuGABlu5JRj6MSK8XJ/0eP1Of5msqTu2b1fgVxrGkzgZpDyKRsbcDua6DmEP3B9aB+dDDhaBSAVRwKvWS7s54AI61SXpV6yZQr7vWgTHSjE5+UDjtXd+DoJ7TRTNBpaXdxPFM6FIftDgEbQGQP8inHBKnOcdK4G4k+U+oyD1r2vwfJLHpWlW72U++1PlyPaNhVHRY5CxIZ2dwdvG3eTlOaHUcFdK4RgpPV2M6PV7Nr+2Cia01IM4N3PKJZo2wQY5PNCKoA6cnG33NTSS2DaQBZ3cUNujl7Y6grF4J9ykqrEFfL2gE8nluTWpPf2uoSCzuppvtssRkd3jVEt9plVkfbtbAG9SD/eONu6s/VLWyu4lkt2t7SSBYmlvNPkCohYhQoxjtg4IG31OTmXWgpJOLX4rcrkk1dNP+keW+L7yK81yd4YTCoYhlbJYvnLFiSec56Y4xxnNc/0qe4k8yRmxjJJxUOKtpLRE7lqAh4J1YkfIW69xzTAP9AB/wCmv9KWzYC4Ct91uDQT/oeP+mmf0NOWwluQqvcUU5B270VmaRvY9b17VLK98qOD7UjgM21yNrDjOQCeeRj6mvIt37qMeg/rXbXl0moeP9auIkdV8rbtcYIK+Wh/UGuIx8i59KimrNmtSV4oQ4zQ3QUtKR8ozWxzkbD5hQBmj+I0o6GkMVelXrIcMeeTjiqAqzbzCItmTaCPfmmJllYlm1O3hYqEkkUEscDBPc131xqGsXTpFJaTwRTz/aEgjgYCR2yS3+2wQxjj1zjLEnlPBs0B8XWbTJEYwJEZZmwjbkZfmPOB83Nd0zaGdEa3tLZ1nttjzTrIf3ytJh8EjkDEeBjOWBwcE10YVuM+dwbSsr9rmVZKUOXms/zsat34hhi0ex1K6tre5mu90n7wCRJmChWEiDaF5w/yjnbH1OSvM67rB1Hw7e3M8kIu0jeKRjwZlknR1wNw+YN5pOFwBgdxWgyWWt3LfadWWO0ii3I14ofzJGwpHmtkgkc/7OdwBA453xVZ/YNHuZbcQeQ161pu8wtK6qdwyPugfIORg8+hFKM6KptWale6301emoONT2i1vG336b/ecMxywAoPFNHLd6lYccVhua7DY22SK3cEGppGTynC4x5vGPTBqFV3GlkyrPH6Ofr3FD2AVe2KKYpK0VDNI7HSaSzya7qE7zmZ3SR2k27d5LjJx2yecVzjDMMZ68UUVMfiLn8CGYwM05+FGD2oorVGDIxznFLxg0UUhgopQCzcdcUUUAzR0i9Fl9uDcCe3MW4DJHzKePTpj6ZratNahtDIxxIixlVE8eQxHXIGe2cHqOxyBRRXdh6soxcVsctanGUlcSe6lvbw3SysViICt0Vctk4XsvJOBjk1S8T6hLqBs7mWRmV4VRUYfc2DZ6nqFDH3Y0UU8VsvmKhuzBX7wqcjjrRRXEjpY+2XdOo981cfT/NZisqjJJ5z/hRRU1dIqxvQim3cik0uRBlZ4uuP4v8ACiiisuZnTyRP/9k=) | ![ORCID](../images/orcidFav.png) DOÇENTKİLİS 7 ARALIK ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İçdenetim ; İç Kontrol | | 70119F130A8FE94F |
55104 | ![METİN KILIÇ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTBANDIRMA ONYEDİ EYLÜL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Kurumsal Yönetişim ; Finansal Bilgi Yönetimi ; İçdenetim | metinkilic[at]bandirma.edu.tr | E4CF2A1EA1EA4CA6 |
331609 | ![İREM DOĞAN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİBALIKESİR ÜNİVERSİTESİ/BİGADİÇ MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İçdenetim ; Yönetim ve Maliyet Muhasebesi | irem.dogan[at]balikesir.edu.tr | CB38792C754B3C9E |
332192 | ![ENES ŞAMİL MUMCU](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİBİLECİK ŞEYH EDEBALİ ÜNİVERSİTESİ/GÖLPAZARI MESLEK YÜKSEKOKULU/BÜRO HİZMETLERİ VE SEKRETERLİK BÖLÜMÜ/BÜRO YÖNETİMİ VE YÖNETİCİ ASİSTANLIĞI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe İç Kontrol ; İçdenetim ; Muhasebe Etiği | samil.mumcu[at]bilecik.edu.tr | 13FB9B4293746310 |
226907 | ![ABDULAZİZ SAVUN](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİÇUKUROVA ÜNİVERSİTESİ/ADANA MESLEK YÜKSEKOKULU/TOPTAN VE PERAKENDE SATIŞ BÖLÜMÜ/EMLAK YÖNETİMİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; İç Kontrol ; İçdenetim | azizsavun[at]hotmail.com | 8E622EEB2E3A8E72 |
157086 | ![MÜCELLA DEMİR AÇIL](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİYALOVA ÜNİVERSİTESİ/ÇINARCIK MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Muhasebe Tarihi ; Kurumsal Yönetişim ; İçdenetim | mucella.acil[at]yalova.edu.tr | FA185F094CE00263 |
109836 | ![ÜMMEHAN ERDİL ŞAHİN](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİSAKARYA UYGULAMALI BİLİMLER ÜNİVERSİTESİ/HENDEK MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; İçdenetim | usahin[at]subu.edu.tr | 16CC1424F0A2DA24 |
30703 | ![FATİH YURTKUR](../authorimages/photo_m.jpg) | ÖĞRETİM GÖREVLİSİZONGULDAK BÜLENT ECEVİT ÜNİVERSİTESİ/ÇAYCUMA MESLEK YÜKSEKOKULU/BÜRO HİZMETLERİ VE SEKRETERLİK BÖLÜMÜ/HUKUK BÜRO YÖNETİMİ VE SEKRETERLİĞİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe İç Kontrol ; İçdenetim | | 57BC79283F4F9855 |
148891 | ![OSMAN DORUK](data:image/jpg;base64,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) | ÖĞRETİM GÖREVLİSİDOKUZ EYLÜL ÜNİVERSİTESİ/İZMİR MESLEK YÜKSEKOKULU/YÖNETİM VE ORGANİZASYON BÖLÜMÜ/SAĞLIK KURUMLARI İŞLETMECİLİĞİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Adli Muhasebe ; İçdenetim | | 99955DDA9EE9F0EA |