192905 | ![HAKAN 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) | ![ORCID](../images/orcidFav.png) PROFESÖRORDU ÜNİVERSİTESİ/ÜNYE 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 ; Mali Tablo Analizi | hayazarkan[at]gmail.com | 8F267A5729B2C3BA |
131942 | ![AYŞE TANSEL ÇETİN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRYALOVA ÜNİVERSİTESİ/YALOVA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/SAYISAL YÖNTEMLER ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Kurumsal Yönetişim | aysetanselcetin[at]gmail.com | 739B664604F67789 |
24562 | ![CEMAL ELİTAŞ](data:image/jpg;base64,/9j/4AAQSkZJRgABAgAAAQABAAD/2wBDAAgGBgcGBQgHBwcJCQgKDBQNDAsLDBkSEw8UHRofHh0aHBwgJC4nICIsIxwcKDcpLDAxNDQ0Hyc5PTgyPC4zNDL/2wBDAQkJCQwLDBgNDRgyIRwhMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjIyMjL/wAARCACnAIcDASIAAhEBAxEB/8QAHwAAAQUBAQEBAQEAAAAAAAAAAAECAwQFBgcICQoL/8QAtRAAAgEDAwIEAwUFBAQAAAF9AQIDAAQRBRIhMUEGE1FhByJxFDKBkaEII0KxwRVS0fAkM2JyggkKFhcYGRolJicoKSo0NTY3ODk6Q0RFRkdISUpTVFVWV1hZWmNkZWZnaGlqc3R1dnd4eXqDhIWGh4iJipKTlJWWl5iZmqKjpKWmp6ipqrKztLW2t7i5usLDxMXGx8jJytLT1NXW19jZ2uHi4+Tl5ufo6erx8vP09fb3+Pn6/8QAHwEAAwEBAQEBAQEBAQAAAAAAAAECAwQFBgcICQoL/8QAtREAAgECBAQDBAcFBAQAAQJ3AAECAxEEBSExBhJBUQdhcRMiMoEIFEKRobHBCSMzUvAVYnLRChYkNOEl8RcYGRomJygpKjU2Nzg5OkNERUZHSElKU1RVVldYWVpjZGVmZ2hpanN0dXZ3eHl6goOEhYaHiImKkpOUlZaXmJmaoqOkpaanqKmqsrO0tba3uLm6wsPExcbHyMnK0tPU1dbX2Nna4uPk5ebn6Onq8vP09fb3+Pn6/9oADAMBAAIRAxEAPwDvPFF07WzZY4+tc7oI3XY74FX/ABHcCZCims/Rm8i4yeM0Ad5CMJSrjcScVnC/jjhLM4UAZJJryXxr8VZZGl0vw85B5SW6Hb2WgD0PxX8QtF8KI0Uz/aL3tbR8ke5PavGNb+Keta3MfOn8m1DZW1txtBHo7dTXD3YlaUyTu8kjHJLHJNVwhIwc0Aeh2XxRvrKHyLO1trNQMhYVPzt6sTyavWXxZ1VG/wBJlIVd2DH8p5HfA7dj1rzRE6cGpFjZmwM/jQB7vonxXE6eXdyIu5R0JUBuvfp65zjg16FpfiRLyFSJoyytt8zPJ9vY57V8pQRvEclcjHfv/nNeo+CPEBt5EQ84YEdhyOf6cUAewalYaNrXy6hZokvRZkGGz65HWuH1zwle6WjXOny/brUcnaMOg+neuttXjuQPMf5mGSF6c1HeR3mlIfLfdESZEVV5x6UAcj4U12GO5aCZtj+jcV3M+qQrBkuoH1Fee+INIstZm86CRYLsn5JFOBIfQ159eC9tp2trp5lkXgqzn9PUUAe5Q+J7C2lJluY19y1TXfj7RFiIbUIM+z5r55YjPPP1qMkZNAHr918QdJSU4uQw/wBkE0V5BRQB6+kpnctK26rK7B0FZtgrTzbRTPH+oJ4b8JSOj7Ly5PlQ4HPufyoA4nx34vlubhtF0uUhAds8gP3vYVylpZrCgXHPc96h0+AhDNJkyOcknvWvBHQBCdOiuMblzSnQISQASK1IIj9KvrENnHX1oAyoNDtVABGcVq2mjWYOPJBPvUix/KPUn0rStYz8ueDQBXTRrMYLRjnoKtW2nwQMGjUKenAq00QAwOTSwR9AMn60Ab2manLEyo53KfWuoW9F1bFCc5B/4DXG267QPUc1radcEM2T1oA5/UNHawvjOWyT92Qk/ux0PHfJwB+NR3lhDrVotvdKVlAPk3GOeOOfxFdZdILhGAwTg4J5waxdJsvLeXzmLRjsR8y49PrQBzCfDfVpIw4aMqehB60p+G2pjq0devaRLELYq7gx5zEdpHH4irbvBnqPyoA8ci+GWoScmWMUV7Es9uvBP5CigDhvDsQM2SK4T413bTeItN08f6uKHfjPGWPpXovhpOc4ryf4qrM/xHdXYn9xHsz2HNAGLbxDao7CtGKHABqtbrtAyORV0HIAzQBPFgH+lXIzkVTiiZyOp960YYcd+aABFw3WrsTBpBz07VAYdozmpok2nOPxoAv7l24Jwev4VJFzyCQPSoEjJIAFX4oeOn40APEpAwo5q/ZMEUZxkVU8sJj3qaEEuoHXNAGxFnZkHg1ibVg1LzpcnBzsBxuP15xW1Bgx4z0rOvEdZCRwC4PTvQB3FrbrPpvneWoZVBx1Iz2zVRozzitHw+j/AGF4vM3o4JU4/wA4qJosHFAGa4KnmirckWe1FAGD4aT92D715X8TVDfE2YkDItY/616MNaj8O+H5NRkt5LgIQBGnBJP9K8n8S+IIfFPi+fU4Ld4F+zpEUY5IYdefxoAqISGwKtRSRhwpYE1j3k06T7IRjI5Y1Vitrs/MN2T055oA7a3KYAGD9DV1MA8iuAW41e0OAHHpxkGr9pr1+jbbhGweOeP1oA7f5HQZ5NSxYVvn49qwrDUPOlVcnpzW5cxyfZWkjUsQOnegDQj8sH7wzjtUouFRcllA9zXDXd5fBswFsAYAxWC8usPKM+YcHueKAPUm1O1VgGmUn2NadlLHOVaNgVJ615jZWd9IP3gIJH5VtWb3mnyIyTOyjgg0AeknEbAHrjiluIftFqzKAemKzLO+e/sFeXCyqMcV0GjQ/a4Jl5yFD8dqAN7wzOWs2QqoK56DBxSswDH61FpjCFbr5dgUZLNxz0ySfpVS01Cz1CZ4be7RplzhSMbvoaAL2A3NFVln/CigDnJLIXnhW+gIzmBiB7gEj+VeIzWgt9Ql2jCsFI/WvobSIfMsTHj76Ff0/wDr14Hfh0v5I5ARJETGwPYg4oAhNqVUyHpjJBrNM0styI0JSPOC/OFHrgcmugwZohGOeOlRpaLGxG0UAc9MksV5PFuupEB/dmLbg+hPy0+ceUYfKmkdmQGQBcYbHPsfyrfkhWNchUWsueEMxIY4oAn0eZ/MVSMtnsK9NsEDWJcjnFeb6Og+1KByAa9OsdotVXPUc0Aee+JJrpLiQRHYucZA6VivZyHSWu471jMHAaMZLY9ea9G1vRY71TglX7Ed65pNHe1lCSDkHg//AF6AM/QLee9EzRXUp8pd224jG1z/AHQVwfyrasZb2OZVuLd4427SYJU+zdx9ea1dOjEeCenuc1qSKksYwoP9aAIdOLqWUliD78V23h6fZdrGQfnHPHFctbWu0KRxWtazPbSo6McgkUASeIb57m7msY5f3EbbSAfvH0rHhVrbUbTa5ASVDgHHeluzPb6nLL8rRu+SSPYVPaKJtUi9FPmH2xzQBv8AntvPHc0VWQkk55z1ooA29FTESY9q8d+JOnLp3jm7EYwlwizj6nIP6ivadIXEa+1eS/FyWKXxpGiHLxWqLJ7EkkfpQBytu+xB796bJJk/ISTVdXJG0Vfgt8KD+dAFQwvLyxJ9qgukSFcFhnsK1JyIYWIHOOKwvLaecySN07ZoA1dItyrBxnPvXe6ajPACc5FcppTQpEpPNdbp9/bx2p3uqr13E4H60ASTzRheTznBqnNGsqEHBA6VJqEcM9hNLDMpwpYYbv6VjWd83Ech+Ycc0AWfs7iQAfd9q07eMpjOaiiZX6VfjTKZFAE0TALjvVqLBI55zVKP3zVmB/3iH36UAU9WeSW9FuifKMMznoK1vD6Iq3cvDSvEQgI6KO9WtVsbeTUYoZD5KXCAkgfdrnvDN68njDXbWfzIfs0TQxxFvlCqMZx79c0AbinJJ9eelFRoSQPpRQB1mlphF/l614J471Sw1Tx1qctjK0qKyo7erqMHH+z/APXr1Txv4iHhbwNe3aShLqVPJtvXe3GfwGT+FfNGiTMdQYO2TIDknuetAHU2+TLyK24RlR04rFtSC4rYDBISeOnWgCnqVwqArwSO1c1cOLiQqASp7CrV20s8rF/vMTt+lSWdvFD88jKCaACyimtogd0m3sM1tabqIdwkkfmLjB3cgfUVDFNZSxrEzsrDncw6mrNrb2iznFxHuPZuBQBq2dvawyM2wbm+bAP58VFdx+VL5w6ZwcelWVglVdysNpyB3qJoyu5HYnPT/wDVQBfsLgOAMg5963IG+Xr2rjrAtbXjxNjb1U+grqrSQMnJFAFtiQTU8C5uVwO/NVmbL4B7VftAPtChVyx4UYzzQA3XtRto9ZPnSrEltEu9yeAOuawPBmsWtxqfiLxVeoq2rlYsN2DNg4HrjBrynxZdS33jbVGuZ3ceeVPzEgAcdPwrX1SWbw94RsdMbK3F7cm7lj3fejHCA47HmgD264tDbzyRgbgrYGO/ofyorVvYg8drdgYSeFGweqnaOKKAPBfjDr76p4r/ALOil3WunxhFCnguQCx/UCvO7aY21yki9UbNT3UxuLmSc5zId3JyaqYw5HqKAO2hmX5HVuDzWvA6zq0ZOARwa43RrwmPyWPKnjPpXQQThQcNj8aAHz2+dy7toToR1rHmtJVkLeY7KT61tl1cEZBLHJqu6ScgYyDx70AVrbTYpVJ85wfrWjY6OJWBkuJGH1qsLuWFgGQI3t0NXLDW5RMMRgqvG4DGfrQB0Fvo8yRgWt1MB3VhkVXvbTVbZxMZYpFXttxWzY38kqZK4z04q3KFkUqw6jtQBy1pM9xfI8uRtXnNdJayjaCrZBrGkthBeccqa07P5A25vlJyPagDUD8g981PNqSaVp13fMdrwwsV79qoySqqFyRiuQ8fa15OimzRyJblgp91HJ/DoKAPO7Yvc3TyO37yVixLdyevNXbR5ta8RWkUjsy+YkK7jn5c4ArL83yoPlI3Gut+G2nxT+JIrm4KiC2VriQt/dQbv6UAfSTTLeS31kCMW0Fu4I7El1I/8dFFYXgu6nuPD+sa/eI6y3dwu2NV5SNTtUfqT+NFAHyyPu9abJwQQelP5DcelDLuUjvQAxJWgnV1J4NdHb3KyRBhjbjrXM7SUJ7irFpdGJthPymgDp47jEmAcc5xmrQufQ8kelc2bh42Dc7PUVet7wFlIPH0oA3o7P7UpfaGYDjcK0bTTIVhiLcTH72T3rNtbwrHlW49Knj1Iq+C49+f5UAdbbqsUQDEgD8OKmkZkUHjGO3+eawYtRUQqQd2MEg/1qafVkS3VCxBxwaALUrxtuDNyOvzdPwx/jVeK42SD5yFz1JrEe+laRthIHpjr+tRTaqEjKg5bpx1FAG7d6mhV9zZjTqT3rzTWtVbVNTeZvmiT5UB5wKtaxqreW0Ksfm7g9u9YMaF1PHGeT6UAOjUzSZAOM8ADNd9oNmY9FeFVBlvn8pgO0YIJx9SAPwNctp1nuYMRjP3fpXVWEximj2AcEdG2/L9aAPWNZ15PDngm2itm3TTSCMEnlscuc/UD8xRXl/izxIbrV7eMlo7e0h2xqGztDdv0H6UUAeaq5xz2qXP61XHBqUcKAaAFI2t9elQuCGx+VWCNye9MI3Bc9RwaAHwXJUbHOVHepcOh3RtxnpVVPklKkcVaWJ9uYycelAFuHUZYwQVNKt/MHLeWScce1VEZvu+/ersSySgjC+2aALkOo3YAVUxxnJ7VZinkAElxKWf+6D3qosbHhnJxzxUyx4GeSaAJZ752O1PlUc+9Zs8+1SSR65p11cxW4I6v/dH9aySZbyYA9CeAKAG7Hupix+4Opq5aQC4kBUYiQ4+p9aayBm+zxH5U+8R/Ea0YFWFVijHIGWoAtRgR/dGOMfhUxuha25b+IDAHrVcMAGZm4A6+lZF1c/apSFYhF4X60AWVkFxeeaV8wt/CT2x/wDWoqhLJsiIxg8YI9e9FAFA4/GnAlhjv2oooAkQ7SATTnGJAezUUUAE8fyLKO/FT2VwCwVs5oooA244IJxmRAR7cVbjsbT7x3AUUUAR3d7Y2PAjZmrDutWnuG2RgRKegWiigCkF8xzliT3Jq25NsoijA82QdfQUUUASRKsGIoz+9blmPar8USxA+3X3NFFAGZfXhmk8pOI8/maZGVEfOd5wfYj/ABoooAguSQ53dj0FFFFAH//Z) | ![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 |
137089 | ![LEVENT 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) | ![ORCID](../images/orcidFav.png) PROFESÖRMERSİN ÜNİVERSİTESİ/TURİZM FAKÜLTESİ/TURİZM İŞLETMECİLİĞİ BÖLÜMÜ/TURİZM İŞLETMECİLİĞİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Mali Tablo Analizi | leventkosan[at]gmail.com | AD2D4ED924E9F384 |
26570 | ![ALİ DERAN](data:image/jpg;base64,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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 |
25758 | ![AHMET VECDİ CAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRSAKARYA ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Muhasebe Tarihi | acan[at]sakarya.edu.tr | 66B681DFAA4B60D4 |
34808 | ![YASEMİN 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) | ![ORCID](../images/orcidFav.png) PROFESÖRZONGULDAK BÜLENT ECEVİT ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Yönetim ve Maliyet Muhasebesi | yekose[at]gmail.com | 9C5E9D5E611ECE88 |
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 |
138356 | ![BAKİ YILMAZ](../authorimages/photo_m.jpg) | ![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 Yönetim ve Maliyet Muhasebesi | | 1CD69E43ED89408A |
44356 | ![METİN ATMACA](data:image/jpg;base64,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) | PROFESÖRÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ/BİGA İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/KOOPERATİFÇİLİK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Yönetim ve Maliyet Muhasebesi | matmaca20[at]gmail.com | 170165F8F716B718 |
41722 | ![HALİS 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| ![ORCID](../images/orcidFav.png) PROFESÖRÇANAKKALE ONSEKİZ MART ÜNİVERSİTESİ/BİGA 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 ; Kar Amacı Gütmeyen Kurumlar Muhasebesi | hkalmis[at]comu.edu.tr | B39B01B177130A90 |
204994 | ![MUSTAFA UÇAR](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRIĞDIR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/SAĞLIK YÖNETİMİ BÖLÜMÜ/SAĞLIK YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Denetim ; Muhasebe Tarihi | mustafaucar3440[at]gmail.com | B61D09906DE18736 |
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 |
23162 | ![ADNAN SEVİM](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 Yönetim ve Maliyet Muhasebesi ; Finansal Bilgi Yönetimi ; Denetim | asevim[at]anadolu.edu.tr | E05500C7F373F83D |
113430 | ![EMRE CENGİZ](data:image/jpg;base64,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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 |
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 |
3441 | ![SELMAN AZİZ ERDEN](../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 Denetim ; Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi | | EE3C273E2A162E63 |
12691 | ![VASFİ HAFTACI](../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 Denetim ; Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi | | D1E2C7280F5413B3 |
1779 | ![MEHMET ÖZBİRECİKLİ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRHATAY MUSTAFA KEMAL 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 ; Muhasebe Etiği | ozbirecikli[at]mku.edu.tr | 60E5C6A1B35A2B89 |
14675 | ![SERPİL SENAL](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRSÜLEYMAN DEMİREL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/FİNANS VE BANKACILIK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi | serpilsenal[at]sdu.edu.tr | A08386C956F3F87B |