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 |
125442 | ![ORHAN ELMACI](data:image/jpg;base64,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) | ![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 ; Kurumsal Yönetişim ; Muhasebe Teorisi | oelmaci[at]gmail.com | 7C261C084C5AB317 |
24562 | ![CEMAL ELİTAŞ](data:image/jpg;base64,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) | ![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 Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Muhasebe Teorisi | cemal.elitas[at]yalova.edu.tr | EDBA465D84D9147D |
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 |
13100 | ![SAİME ÖNCE](data:image/jpg;base64,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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 |
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 |
53241 | ![DAVUT AYGÜN](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 Finansal Muhasebe ; Muhasebe Teorisi ; Finansal Bilgi Yönetimi | davut.aygun[at]erdogan.edu.tr | BEF7F7F794D19D71 |
15160 | ![İSMAİL BEKCİ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRSÜLEYMAN DEMİREL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Tarihi ; Muhasebe Teorisi | ismailbekci[at]sdu.edu.tr | 1A1B8B6E16875E7D |
2795 | ![SELAHATTİN KARABINAR](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/İKTİSAT FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Muhasebe Teorisi ; Uluslararası Muhasebe | skpinar[at]yahoo.com | 9731FECD3A629384 |
101514 | ![YAKUP SELVİ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Teorisi ; Uluslararası Muhasebe | selviyak[at]istanbul.edu.tr | DC5393F7870D3C4F |
37224 | ![FATİH YILMAZ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRİSTANBUL ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Teorisi ; Uluslararası Muhasebe | fatihyil[at]istanbul.edu.tr | 649A88D6EE898F14 |
5525 | ![DOĞAN ARGUN](../authorimages/photo_m.jpg) | PROFESÖRMARMARA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Muhasebe Teorisi | | 24F7DF8B19254D3B |
44734 | ![TUNÇ KÖSE](data:image/jpg;base64,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) | ![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 Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Muhasebe Teorisi | tkose[at]ogu.edu.tr | D6369C3ADD16254D |
107761 | ![SEMRA ÖNCÜ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRMANİSA CELÂL BAYAR 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 ; Denetim ; Muhasebe Teorisi | semraoncu[at]yahoo.com | 1562117E756E86DC |
206334 | ![MUSTAFA KIRLI](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRMANİSA CELÂL BAYAR ÜNİVERSİTESİ/AHMETLİ MESLEK YÜKSEKOKULU/FİNANS BANKACILIK VE SİGORTACILIK BÖLÜMÜ/BANKACILIK VE SİGORTACILIK PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Uluslararası Muhasebe ; Muhasebe Teorisi | mustafa.kirli[at]cbu.edu.tr | 6C73CB2C78F16170 |
103120 | ![ŞAKİR DIZMAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRERZURUM TEKNİK 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 ; Uluslararası Muhasebe | sakir.dizman[at]erzurum.edu.tr | FA28960FD558C4B0 |
36575 | ![ERGÜN KÜÇÜK](data:image/jpg;base64,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) | ![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 Finansal Muhasebe ; Uluslararası Muhasebe ; Muhasebe Teorisi | erg[at]erciyes.edu.tr | 17B8FA7F986F2908 |
27885 | ![NAMIK KEMAL ERDEMİR](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTKARAMANOĞLU MEHMETBEY 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 | | A3867329E736E575 |
146812 | ![ALPER ERSERİM](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTMUĞLA SITKI KOÇMAN ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Muhasebe Teorisi ; Muhasebe Tarihi | alperserim[at]mu.edu.tr | 1698B2E4804120FA |