31651 | ![ABDULAZİZ ERTAŞ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİAFYONKARAHİSAR SAĞLIK BİLİMLERİ ÜNİVERSİTESİ/ATATÜRK SAĞLIK HİZMETLERİ MESLEK YÜKSEKOKULU/TIBBİ HİZMETLER VE TEKNİKLER BÖLÜMÜ/SAĞLIK KURUMLARI İŞLETMECİLİĞİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi | aertas4[at]hotmail.com | A37DD39AABEC8387 |
29725 | ![ABDULKADİR ALBEZ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİATATÜRK ÜNİVERSİTESİ/SOSYAL BİLİMLER 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 ; Mali Tablo Analizi | aalbez[at]atauni.edu.tr | 7565B8B069523416 |
175768 | ![ABDURRAHMAN TAYLAN ALTINTAŞ](../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 ; Denetim ; Yönetim ve Maliyet Muhasebesi | ataylana[at]istanbul.edu.tr | BAE83EE54799B310 |
229200 | ![ABDÜSSAMED KOÇ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİSAKARYA 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 | akoc[at]sakarya.edu.tr | 614D2DE07127B5E3 |
1773 | ![ABİTTER ÖZULUCAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRNİĞDE ÖMER HALİSDEMİR 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 ; Yönetim ve Maliyet Muhasebesi | abitter42[at]hotmail.com | 355267513F5945AD |
226454 | ![ADALET ZOZİK](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİBAYBURT ÜNİVERSİTESİ/SOSYAL BİLİMLER MESLEK YÜKSEKOKULU/FİNANS BANKACILIK VE SİGORTACILIK BÖLÜMÜ/MALİYE PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi | aacar[at]bayburt.edu.tr | BF2C6A6EE74CBC80 |
334153 | ![ADİLE AKTAR](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİISPARTA UYGULAMALI BİLİMLER ÜNİVERSİTESİ/GELENDOST MESLEK YÜKSEKOKULU/FİNANS BANKACILIK VE SİGORTACILIK BÖLÜMÜ/MALİYE PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Uluslararası Muhasebe | adileaktar[at]isparta.edu.tr | F533FE25C397C1F7 |
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 |
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 |
248194 | ![AHMET AKBAŞ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİRECEP 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 ; Yönetim ve Maliyet Muhasebesi | ahmet.akbas[at]erdogan.edu.tr | 1642FE0069572836 |
161253 | ![AHMET ALATAŞ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİMANİSA CELÂL BAYAR ÜNİVERSİTESİ/SARUHANLI MESLEK YÜKSEKOKULU/YÖNETİM VE ORGANİZASYON BÖLÜMÜ/İŞLETME YÖNETİMİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Denetim | ahmet.alatas[at]cbu.edu.tr | E56C65B4AB31A860 |
22170 | ![AHMET KAYA](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOKTOR ÖĞRETİM ÜYESİ (Unvan:Doçent) AKDENİZ ÜNİVERSİTESİ/UYGULAMALI BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/MUHASEBE VE DENETİM ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Mali Tablo Analizi | ahmetkaya[at]akdeniz.edu.tr | 69AC5F31ECDDA555 |
16422 | ![AHMET TERZİ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTKAYSERİ ÜNİVERSİTESİ/DEVELİ SOSYAL VE BEŞERİ BİLİMLER FAKÜLTESİ/SAĞLIK YÖNETİMİ BÖLÜMÜ/SAĞLIK YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe ; Muhasebe Teorisi | ahmetterzi[at]yandex.com | 73B684783525B425 |
28528 | ![AHMET TÜRKOĞLU](../authorimages/photo_m.jpg) | ÖĞRETİM GÖREVLİSİBİNGÖL ÜNİVERSİTESİ/BİNGÖL SOSYAL BİLİMLER 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 ; Denetim | | 60E3870FBB5A1041 |
364788 | ![AHMET ÜNLÜ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİYOZGAT BOZOK ÜNİVERSİTESİ/YOZGAT 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 ; Denetim | ahmet.unlu[at]bozok.edu.tr | E766AEC517C98373 |
32006 | ![AHMET CEMKUT BADEM](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTKOCAELİ ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Uluslararası Muhasebe ; Finansal Muhasebe | cemkutbadem[at]hotmail.com | FBAC64C23879A646 |
280453 | ![AHMET FATİH KILIÇ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) ARAŞTIRMA GÖREVLİSİAYDIN ADNAN MENDERES ÜNİVERSİTESİ/NAZİLLİ İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Muhasebe Tarihi | ahmet.fatih.kilic[at]adu.edu.tr | B43F40DF02A4E36B |
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 |
228087 | ![ALİ AKSÜT](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) ÖĞRETİM GÖREVLİSİBİTLİS EREN ÜNİVERSİTESİ/GÜROYMAK MESLEK YÜKSEKOKULU/BÜRO HİZMETLERİ VE SEKRETERLİK BÖLÜMÜ/HUKUK BÜRO YÖNETİMİ VE SEKRETERLİĞİ PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Muhasebe Teorisi ; Yönetim ve Maliyet Muhasebesi | aaksut[at]beu.edu.tr | 23DB03FB9F35340F |
129766 | ![ALİ ALTINBAY](data:image/jpg;base64,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) | DOKTOR ÖĞRETİM ÜYESİKÜTAHYA DUMLUPINAR ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUH.VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe | ali.altinbay[at]dpu.edu.tr | EDCD5093FFD7A2A7 |