131942 | ![AYŞE TANSEL 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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,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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 |
31322 | ![BİLGE LEYLİ DEMİREL ERGÜN](../authorimages/photo_w.jpg) | ![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 Finansal Muhasebe ; Mali Tablo Analizi ; Denetim | bilgeleyli[at]yalova.edu.tr | 091CBF82F5BC2C0C |
137089 | ![LEVENT 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a0rwanmJJdM87g5APCg9en1qXyLdlXnLZFnRZ7u/ttx3LFK25B0+XsfxrsbGxWCIcc+tOsNLWIA4pPEOr2/h7Rpr2VQ7L8sUX/PSQ9F+nc+wNYv3nobq0I6nmPxDv1uNcW0UAi0j2sf8Abbkj8gn616Z8I/GX9s6X/Yd65N7ZRgwuxyZoRx+a5A9xg+teE3Ez3E0k0rbpZXaSRsY3MTkn8zU2kavdaHq9pqVmQJ7WQSJnofVT7EZB9ia9GnDkikeXOfPJs+uyMimMKwPDHjjRPFqbdOuCl0qhntJxtlQfTow46qSORXRHkVoSV2XmipGWikIwdV+IvhLR491xrdtK2dvl2ree+cZwQmcfjgV5J4s+Mur6m8ltow/s2zGV8xSGnk5Izu6Jx2XJH96vMy5KgkkgcY9qh++/HSgRKpGOBtAGAB2FKvOe3FAH407HHpQA6zYxX8bqec16TZxR3dup9RXm9nt/tCFW4VnCk+meK9E0rdbMEbpXHiVqjvwj0ZKll5MvK/LW9Y2MEqjKgn3FHkrKoYCrVnb7WGCRXJuduhYTT0U8KPyq9DbKpHFSwxjFWNoXntVJEiSMIY85HA614l448QHWtZZI2JtbbKRjsW/ib/Pp713PjzxCdP057eFsTS/KCOw7148Ms3NdOHhd8zOPFVLLlQc5qJs9amPJqKQYNdpwElvcSRSRyRyPHJGwdHRirKw6MCOQR616t4P+Ml5aGOy8Qo97bkgLdxgCZB/trwHHTnhsA53GvI0ID89D1qcjBBHB6YoHc+ttL1Ww1yxS90+5jurdgPmi5wcZww6qwzyDgjuKK+VdN1jUtIvftOm309lORtLwORkY6MOjD655560UDuZJbjAp2QgHGTRRSENeR+AW49qWNmEgBGc9s0UUDHYO/g89Qa9Zso/7R0e1vQE8yWISMEGAG/iAz2yCKKK5cTsdeF3NXSmZ0KHqK140waKK4kegX4TjrSX10ILV3YdBRRVmcjwnxJqkmq6vK7fdQ4UGshCihsyDPpg0UV6NNJRVjy6usnceCVOTx9KZKBwR3oorQyIDnrjingny856UUUASZBHNFFFAz//Z) | ![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 CERAN](data:image/jpg;base64,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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 |
140743 | ![MUSTAFA AY](../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 Denetim ; Finansal Muhasebe ; Muhasebe Etiği | may[at]selcuk.edu.tr | 57EA8BBFE8FF0ED2 |
44639 | ![SELAMİ GÜNEY](../authorimages/photo_m.jpg) | PROFESÖRERZİNCAN BİNALİ YILDIRIM ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE-FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Muhasebe Etiği ; Finansal Muhasebe ; Kurumsal Yönetişim | sguney[at]erzincan.edu.tr | 2E3692A3199B6E7C |
13855 | ![SUAT YILDIRIM](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) PROFESÖRERZİNCAN BİNALİ YILDIRIM ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE-FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Mali Tablo Analizi | | 2EFA8011197BCE02 |
26999 | ![ERDAL YILMAZ](data:image/jpg;base64,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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 |
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 |
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 |
28710 | ![YAVUZ 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) | ![ORCID](../images/orcidFav.png) PROFESÖRMUĞLA SITKI KOÇMAN ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Muhasebe | yciftci[at]mu.edu.tr | 2BD4EDD2CC087593 |
10624 | ![KIYMET ÇALIYURT](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) PROFESÖRTRAKYA ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Muhasebe Etiği | kiymetcaliyurt[at]trakya.edu.tr | EEADF9F29153897D |
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 |
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 |
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 |