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 |
119353 | ![ADNAN DÖNMEZ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRAKDENİZ 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 ; Finansal Muhasebe | adonmez[at]akdeniz.edu.tr | FDBBE8C8AAFC04C3 |
128588 | ![BURCU DEMİREL](../authorimages/photo_w.jpg) | PROFESÖRAKDENİZ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Muhasebe Etiği | | BB87854B29D9DEAC |
25004 | ![HALUK DUMAN](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRAKSARAY 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 ; Yönetim ve Maliyet Muhasebesi | halukduman70[at]hotmail.com | EF415A05D0627A4C |
119209 | ![MEHMET ALİ 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| ![ORCID](../images/orcidFav.png) PROFESÖRAKSARAY 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 Etiği | mehmetaliaktas[at]aksaray.edu.tr | 858F781A390ADA32 |
127284 | ![SÜLEYMAN 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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 |
204156 | ![CEMAL İBİŞ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRALTINBAŞ ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/İŞLETME PR. / Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Finansal Olmayan Raporlama | cemal.ibis[at]altinbas.edu.tr | C1484B2CECFEF278 |
35451 | ![ALİ KARTAL](../authorimages/photo_m.jpg) | 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 Muhasebe | | 64B6D5EC1A5B40A2 |
58627 | ![ARMAN AZİZ KARAGÜL](../authorimages/photo_m.jpg) | ![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 | aaziz[at]anadolu.edu.tr | 83DB6133D3F14117 |
100850 | ![AYŞE BANU BAŞAR](data:image/jpg;base64,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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 |
147619 | ![KERİM BANAR](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwDnpXBvJmXkGZyPzNN34K9fvLUCPvw/qS3+fzqQEFkH+0K8We56kNhNVf8A0MHP8X9DVS840i4GesW38xVjVT/on41U1Jgujznp86j9DVU1dpCnomcYbdx0IphilHv9KuZpO1emeYVP3g7H8qA7bhkVapVUE9B+VFwEVj6CnB8DofyqUIp6qDTvKTGNp/OpuVYqyOPLPPcCs+dsytWjOgEfGfvetZh+bJq0QxY+ZFFaCcyD61RhH78Vfj++PSs6hrTQ5cZqTuKjXkn61IOtYs2RqWCbrSXHVmC/1oo0wktHGO7FiPworKUrMuK0Nm2+5GCR9z/CrKjMkeR3z+hqvCMbRn+DpViP/XLjsCa55bnTFaEOqn9yierf1FZmuTiPSec/NKOn0NX9TYmeFfcf5/SsjxJldKgz3l7/AENa0fiimRV0gzAE6Hv+dODoejD86pGlBIr0rHl3LoIPQipEXnms7cw9Kes0mep/OlYaNUdKVmIH/wBaqCTPjG8j61IZpMD58+lTYq42eZWUDoeuDxWdkAZqzdSEgZAyF61UI/CrRDLFv/rd3B4q7H94VnWy5kzk4x2rRTGRWVTc2p7DlFPzzTFqQDJH1rI1Rpad8spPon9aKmtY9qu2OdqiisJ6s1jsa8Y+fp/ABViIfvhx/Af6VCnB/ACpUyZMj+6f6VhLc6olTUf+PqH/AD61i+KG/wBEtI8/xE1sXwLXkY9sfzrB8UE+Zbjt839K3ofHExxH8ORzxoH1pTTo9vO4delekeYNFPjVnbCqWJ7Ac1a07Tm1CcqHEaLyzHnArsdLtLHT22rCrStwrMDlT/Xr9KlsZj6T4S1bVsGG3EanjdMSg/lWjJ8O9ZjV9z2uFOMq5OT+Vd3o7IzYfUVckf6jyyqqcHqRjdir12Xt7VJJroQ56xgKxJ9SoGB64ApENnjeq+FdUsQxaASjgfujuP5da59lKthgQe4PavV766ilmkJQFgdu8kqfqQBXP6lpVtdKS4UOThZl4yfX3qkxnH2y8Zq7H/SkezazJRvmGeGx1FPQVhN6nTBaAnFSRLmRfrTFHBqeAfvBntWZpbQ17c/umPbd/hRSKNtuMEcjP60VnvqW0a0fQg+uP0qaLG9geyiq8bffxx839BUsPMknP8K/1rlkdkUU7hh/aKjAwATzXPeJWBuLcH+6T/n8q3Zvm1IgdQp/nXOeIHLahjP3UFdWHXvo5sTpTZkE4p8StNKkSKWd2CqAOpNMYVp+HLf7Rr9mpbaFkD5+hzXf0PMW51MViNPt4rVlwyqCR239yf5flVyykjhl3OEdyeSBnj296sTQxXN3ISNyLkemR2/nWdcBIVIQ+XwfkHJIrFSuzodNqNzc+2xXMsRWMK6oI1VF5IA7kc1I4tYIZR9tAlC/dRsfgT/SuSS8kgkDxllOeDnmtiG4ea2fMCA4wQAPzrS5i4lS7vIjHtlNwI+gZTkVlechC7pnZQePnGRVy5OyQr5Sru4+YZ/Sqr2avh4wS2eRjAFJtIpRbNiCwh1TFtvXMi5RmHfHB+lcpNbyWtw8EyMkiEhlI5Brt/D7lLqOWZ8CMcKVGcnjOfx6VQ8d2gj1WG9yu66jywAxgqAKiaurl0m0+VnJ9qmgOMn2qHt0qe3G5gPUgVizoNNsiFB2wB+lFNmft70VMdipLU1oxw3+8elTWyndLn2FRR8L2zkn9amhOM5/vc4+grlaOtFFxnUnOf4efzNcrrR3apL14Cj9BXUZzeyNjgVyuqnOpTH6fyFdmHXvfI5MU/c+ZQIz2NbXhaTyNbRtu7KMB7e9Y9begXC24uDsRmbYASBkdc4PUV1y0Rw0480rHawy43cgZPUVSv4DK25SoB64oViULZwD2FJuByD+FcWqldHqxs4JMx2gMTnanPr1p0hnlwdzHHboK0WVWPSmrgDoM1fOyPZRKdtayB8u7j15rYga3hjwFH5VQklZRkc+1QfaGxyeaV2xWjE1LGMvcXDRjnGfpyKpeM9R+2alBECCIYsHA5y3Jz+lWtHvBayO8pypUjNc9rOP7Ym+bP3Rn1+UVo3oc0V79zPq3aD95H/vZqpV6zwJs46Kazlsarcs3DZk/CioZW3OfyooS0Ke5thsdPSrMbbYs57mqUbfIv0qVZCYM59f5muSSOpMpwsTLMc8dP5Vy1+fMvpjkcsa9N8E+CdQ8XXVwY2+zWSOVkumXcFOOABkZPTjtXqOkfBPwfY24+32j6lc5JaaaR0B57KrAfnmvQw8GtTz8VJO0UfLe36Vd0tGa+jUHG4gH/voV9Vf8Kq8CSZI8P252nB2yPx+TVznirwL4f05bG30jQbeG7nugInQkmUCN2I5PGGC/pXS1ockdJI8gur5bOMoF8yTA4Haktr+1u1wW2P02k/ypdeiuIp5DEAmHIZsZ79K5yQgSZlAXByJE4/QVyqKaO9zlFnUFdvKtkGopEkY9qq2d1ugzu347mq95eylSI3CgdTmp5Xc1c1a5akTby5AH1qCRTjg9ax/NV2/e3TtzzweK0rNH37A5kU/dz2q3Gxh7TmJY5QJ0WRZDEoLPsOCTjgfTOM07XNYu9YmgNzMZNmQg7KOBgDsOKdHZXF3evDaW807qp3LEhYkjk8D6fpWRhzP84IbOCMYxSkthwaUX5kfertr95z6ACqij56u2o2xSPUS2HHcYx5J9TRTSfSikhs2UY7FBPYd61/DmmNqd3AjxF7dB5k43bfkHJ57Z6fjWGHClM+wrvfCQaPSdQuioDvFIiN7BCSPz2/lRSpc2rFWruPuxPZLSG30vTYorO3jtoM4WONdoHr9Tnqe9OTVo4ZZFuJVRQm4FjjvWPLqkl1o9pPCuI54UkB3ZCP/ABKf8965u+u3muw8wEhi29QMA5HIH4123OBK52N9q6adqVtfeYWtpV8qRVOQe6tj15/Kszxlc/aNM0nU7IpLFb6hFcDdwQBuU49wTyD6HNYms33m6XCCeRID+homvkutJvoAfkinhlVfQOcsP++jRcdjivE2i2EV64t7iV450Eys5BPOcggY5yDXD3Om4f5mZgD2H/1q6++11IXuba/s1uUjkYRSq2yRBnjnHI+v51jM2nSEutzK7dFjePaQfrnFczO6GyTK0EEUNo6qwbceo7ViGwLHdkFhzWvLbbLeRVJUuS3XpUSRHyldMkg/MBSia1Foroz/ALGZMhhjPUmtvw/pwe4lVSvyRM3zOBnHYZ6knAA9TSwoJE+VcH0xVuw8z+3LWE3Hkq7KkrBckLkD+X8qrVvU55WS0PSvhx4Oa21D+2r2OKOzSMxxBm5lc4yx4wV+9+OPSu/13wpoPie3ZNRsYZZGXC3CqBKnbKv1/Dp7Usb2T6fDaWR3RQIoXCngAYHXrViK+hjUzTShURCSTx+n4V0qKSscTqNs8g1z4DXSXDS6FqMUkXURXZKuPbcowfyFee6j4a1nQ4vJ1DTbm3dmIBaM7WPseh/Cvp/RNcTW4JZo4TGiysiktncB/F7Z9K0J4ba8i8u4iimjz92RQw/I1nOipLQ2hXcXqfHRsLw/8usxHshor274oeCp7SwOs+HY2GxlWe0iHqT86856kDaPr2NFczpVUzpVWk9TxMszXKoilm4AUckk17BbWUWnwx6fDIJFjgZCR3Yg5P4kn8MV5v4ItvtfilZiAy2yNMQwzk/dH6sD+FelQyL/AGnA/wDCzqD9M4rogrKxzTfNJstaVdMNFmt1B8pSJQf9sYBH5c/gao3F3+/lbPLDGfwxUmlv5GrPZMwVZC0YLDID84P49PoTWPJOHTzOoIyDVMlE+oXWbWMA8HBpbjU0s7GPaAXuI/KceyyKwP8A49+lYkc5nghTdkr8v5cVNqCedCmDz90fmP8ACkUZd3Yy3drc32DuDnC46p6/1rnHSSKMvGAx7g969JW32WixKOABXH61p5tpC1vgKx6Y6VnJdTem1szGXV4zFtlVkdRjmqSzvNNmNcerN/SrMsCHkxgn1FCoAvyptH86St0NJJvcfFJJyTI/oBmuz8OeFLi80S61yUGOOBkMO4YEmHyxHrjGPxrlbG182VS4+Xv712CX80Hhy5tjPKI41ykYYhRk+lXBa3ZzVZaWR6/YEDSIpA2zeq7to9q4zxZfSeW8UUrbpXCKAcADvxW54a1E33hWHn51UKT9AK4zWrsG/Rjzt3ED34ArZnKlqWbPV7xY7bTYrhoodo8xomKnAr0m0vk+VI2HAzgNmvKdKlWG4knk+6iZP+fyrY0K7vptRVofmeZgACeF56ihMckeoSX628Hm7hwBu3HA/wDrUVx+ralFNeR6OZyIEXfdzZ7jjn/gWPzoqrkanmfgC0WDR5bpkxLPIcNjqgAx+pNbbttK4/hbNJo8X2fR7SALtaOFEYD+9gZ/WoZCzJuHfnP6f1rI3Qy9nPnSTA/N5hb9aveJzbyW1pq6TxiW8yk0W8ZLgcMq9cEDk+uPWsW4f7w9eaydZ3tp9pc+YR5EwUj1Dcn/ANApobHaYxzMO6Tv+R5/rWjc5e2ZQzKQD8y9R7j3rJ019s1wPVg36D/CtTd8uKT0KRiSNfjdG+oXeOzCZuaxL6G82sJZXnUjGWYsa6WUbmkjJBdOQP8AZPT+tUJxhSSKAOL+23cDsnnMcHGG5/nV2zjvr1t7ykKPU4FUb8j7dNgfxGum0rZPbjgZxTsibva5NbCW1UKJTIevz8itG61hpbB7eSDBIxuSohAB2pkkWRgCkB2/w/8AEMVpZvZXbbEddyO3QHA4/SsnUpxPqKhT8oGf1NZ9km1FHoOtEkqpfuzc4jprUhrqbMUyyxLbRsMb8yE8DP19B/jWsdcXS0+zaO5aZvlllwCCeyqfTnLH6Vx2lNPfzLa2ys00zlgB1x+P0/nXUz2Fvp8S26lRLzuk6Zz2Geg/n1NOwmRT3DSoLOEtIWbzLiQcmSTvg91HYfjRWnp1nFbAStguRxz0op7iukDYhuZE7JM36HFY88gjjRc8q2GrSuZc3V0T/FM7fgSTWZqU2ivcyiS5lD+Z8ygcYPt1rOUuXc2pwdR2RnzyAynGOlUZVFzY3VsT8zLlCezAg/4j8a2YNJ02/b/QtXAc9EmQ9PrWTq1hPpUisXWWFzhZUBAz6VEasXoaSoyiZVhMU1F436iMZ+oJFbfmgqCDXIwzn+2nJOcg/wAzXRJINnHXFaMzQ68cRTQ3B6fcYj0P/wBfFVr0KInZuAASfyqabE9oyHt61j392Ro8yscuo2E+ueKLAzkpW8yZ3/vMTXQeG5CxYZ+529q5zvWx4ekMd0zc7eA30NOxmnqdmVyBQkBY4696nSLeoI6YqQYUcAjtmkWNiXYnpWTcyf6XenP3YR/I1qvJtB5rFnw0lyQwUuqrn0600Sy74dM9vHHOoYSY3DGfwH1711MGi312v2mbo38Ttj9TXM2Hm7VWKY/KuC3rV9XuJVMcEzEd5CcgfQd6dxM6Rrmw0MBJ5lv7kgbbeBsoB33N1456d8c0ViQaeIm3kl5G6seTRT9CbLqb2s27vcxNbLnzLeORsnHJGP6Cs8eDrrUSPtL2qrnqcsR+lFFcdapKLsjuoUouF2QyfDaNJisOsSRsOgEXy5/Os+5sdR02GSxuJ4bqJuMKW6+uGHFFFYc7k9TqjFJaHH3+myWV4LlWyh4IJ5BzWpazqyAH+VFFdkJNrU4qsVGWhMrbZipPDCuc8QDy49o4BYZoorVGMjnq3fDKiS6mjPdM0UUzNbna6SwY+TIT8hxkelTyJg8UUUijOup8ZxmsMyNczzx7sBSrMf8AZHXFFFAHS20KmGIv9zbkIOhHv6mt3TrSS9mSGFRuY8ZOMUUUkTI0rie10WIERLd3W4giRf3S/hwSff8ASiiitNhJXP/Z) | ![ORCID](../images/orcidFav.png) PROFESÖRANADOLU ÜNİVERSİTESİ/AÇIKÖĞRETİM FAKÜLTESİ/UZAKTAN ÖĞRETİM BÖLÜMÜ/UZAKTAN ÖĞRETİM ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Muhasebe Teorisi | | CF8D105C5D57B361 |
25182 | ![NECDET 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fs6Kn/ADNGfrp//wBspf8AhnVf+hn4/wCwf/8AbKPZi9pHseHfaAeqg/Un/GrNrq1xaKywMyoxyyclW+oJxXtH/DOy448T/wDlP/8AtlIf2ds/8zTx/wBg/wD+20OncFVS6Hk0fiLUbeB0jihWJh8w8kYx0qS18Z6xaW621sY0iHAQRDGK9U/4Z06/8VV/5T//ALbTT+zl6eKyP+4f/wDbaHST0eolUSd0eQjxBdwo0QjiRc5KhO/50V6437OBY5Piw/8Agu/+20VShYTnGTuz3eiiitDIKKKKACiiigAooooAKKKKACiiigAooooAKKKKACiiigD/2Q==) | 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 |
13100 | ![SAİME 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teNcWQkkuIGEaEhj9Kisr6G/fZbKzHv8p4pNMtSR3salrYSA/KyjkVhay0exyoAI71pabBdxWTROPkUnYc/pXPas75YMe9QyzitavP36xL/Dy1VdMu/s98pLDZnnP6/59qg1OT/SJZOpLED2qpAxDgj73b6//rrsUVy2OCU3z3OxZfJZ0/hLZH4/5NQRuAJM/wAK8fmKVJ/tFlDJ32gVHCCUun7ABR9SR/hXMdXQtQx7ndQejHkmim2kj4D5xuB6/WikNGeYBEzAdzx7iqt7+6kTaeRhs1vzJH57MoPlldyn2J/pWDeLul3Y5JFaQdzOasfRvh7UBqOl2846ugJHvir90GkQoPSuM8K3n2W3t4/+WckYA9mAx+o/lXZo6sy5P/16yLsQQW3kwCMfw0lxbRSxneAfY1dZc5wM5qtKp2niqQXMQtd2bFbe5lVSclGO4fr0rMvNS1AxrH+7YLjkqc8fjW1Mp3GsueIoCCaOZjtF7o5DUrWbU/3Vy5Ee4kqowDk1b0vToLWaOKJFAyBgVceImQgetPg2wSB25PaplJsdktjbu7qKG2ESccYP1rz7xFdLFHLM2AFUn8a6G8vBITzwK838XaoJ5vscRyBy+P0FEI88rEzkoRuc3MxfBPG7Lce5pEO35geR0+tJjIGe1WLWEzSgdAPWu56I4Vqza08kWRB/v5FTXP7nSpPWWbB/Af8A2VKVFtGife9eag1SX/R7WHducuzt7ZwB/WuXeR2bRLdoSbMMR0bH6UU+DKWLJjkvmioe5SLEj74W55UdPUf5xWVcQYkDdQSauGUBsn8geKjVx5xAwVfpRF2HNXPQdDYzaYiA/MoBH1FdLaX7silicjrXKeFJAY4x1yMGumltmgm3oPkbqKzGdBa6gkq7ScMO3rT5LhG4Ue1c8cgArn/CmG8mjO4gNVc1hWNS4wrsPzrNuBlM5wPSqlzrbDLeUWYe1c/ea/PMSD8i+gFO5RrT3Ea7gD061i3OoqZNqnisy41GVhtTgepNYl/ftBE2xsuep9KFG7JbtqXNd19bSIxQsGuGHT+79a4hUeaUuxLMTkk96kILku5JY8lietX4o1hgEjr7n/P5V0RSgrI5pNzepWXT5ZcbVwvcmtK0gW3GQB8o5aojexbQASo75OaryXJuMRRfID1yeSaHd7jikti5532m42g8dz6CqyP9ru9xPyg5A9BRKfs1sYY+Xf77eg9BUljDtUytwMfnU7K5a1djYkwIgF9e9FV9xeNVHLEljRWJsVC5OQePamCVg/cilMgkGVYse9S6fZTaheC2gG58buD2qybpnbeDpS7oO3FemrEGiBIByOa5Hwp4cbT7UNNzJnP0rs9uE3L17ishtorSWalCVrJvLYqpwelbqyDBwap3ADgmmJM5W4jdonwDkVy95uVmBBHNdpeyeSDx1rkNScPIxA60FGPcSbU461i3p+UA9WOK2Jl3vis25i2SGRsfKDjPqauBE9ijb2pnvFixhQct/n9Kdqh8yYRoflTj6mtawRIdNlvjjecque5AIB/PP5VQmt2aCNsfMwBx+H/1q0UtTJx0MtI8gd/erUECKofHNWoLM4xjkZ/lWlb6eMOCByoPTp7iicyoQMpY0ZgSCfqeKmwSRu7dhwK0ltlKIcYGSAfXDCqTAK0vy8Dp+v8A9asua5qlYlt42dzwenFFXYHVGADYIWikUclBI0MiuvO05x6816f4fVzqsV5bWdqtpcN5iDH7z5EO4Z7AgHj6UUV2VkjzqMmepKqeUpT7rDI4pyLkYoorkZ1opSjy5ziq1zkAnvRRUlGFfxPLExJ6Vx14CHKk96KKEUioU2gbcbm6H0rndWkZ50hjJCDj6n1ooq4bkVNi9cuqWtrbR/dI3kY9gB/L9TVmaLNyVX+Hjn1/yaKKbGhIYvmd+MACP+mat2LhzcsRlUUcew//AFUUVBQvliO2gRvvL3/U/qKyWYG4ZfQnP6UUURGxFmCzheT1/wA/pRRRVE3Z/9k=) | ![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 |
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 |
10477 | ![SEVAL SELİMOĞLU](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 Denetim ; İç Kontrol ; Finansal Muhasebe | sselimoglu[at]anadolu.edu.tr | 4C91982FB3757BEE |
46001 | ![VEDAT 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nsSlc+h8YpsriKNnPRRnGevtUGn39vqdlFd2rh4pBkeo9j6EVHeyBpEhB6fMw9PT/P0q7iPN/iZO0lm6YywtpGfHTkf/WrwdeK9v8fzBNM1O4cZHlGMf8C+UfzrxBAMVK3HLSwM54FJ8xPJpTQBxQSIKKWigZGen40tFFAC/Wtzwdpy6t4u06zfGxpd7AjghQWI/EDFFFAH0DkTSMQPlAwKoXanyViz8ikkfiaKKg1Mee2knUqOF7nNeU+Mr2OXWhBFnbap5JJ/iIZiT+uPwoopkyGeHryPT/EGm3kmwReaqzFgSPLY4Y4HJwCSOvIHBr2a7043kjDAAooq9yUWvD00/h6/MTMz2U330B+63ZgPXsfb6CunilacTXDfebnHpRRUoqSPNPiMceGL/P8AEU/9DWvGU5TPaiihEyGt1pR0oopkDsZxRRRQB//Z) | ![ORCID](../images/orcidFav.png) PROFESÖRANADOLU ÜNİVERSİTESİ/AÇIKÖĞRETİM FAKÜLTESİ/UZAKTAN ÖĞRETİM BÖLÜMÜ/UZAKTAN ÖĞRETİM ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Mali Tablo Analizi | vekergil[at]anadolu.edu.tr | 7E9DBA6DC57AB9FF |
47939 | ![ENDER 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) | ![ORCID](../images/orcidFav.png) PROFESÖRANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/TAPU KADASTRO YÜKSEKOKULU/EMLAK VE EMLAK YÖNETİMİ BÖLÜMÜ/EMLAK VE EMLAK YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Yönetim ve Maliyet Muhasebesi | ender.guler[at]hbv.edu.tr | 5931A8C388187F0F |
3184 | ![FEHMİ 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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 Finansal Muhasebe ; Mali Tablo Analizi ; Yönetim ve Maliyet Muhasebesi | | 7C7F7442116C8F87 |
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 |
133544 | ![YILDIZ AYANOĞLU](data:image/jpg;base64,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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 Finansal Muhasebe ; Mali Tablo Analizi ; Yönetim ve Maliyet Muhasebesi | yildiz.ayanoglu[at]hbv.edu.tr | 5ED81670FBB41F90 |