56613 | ![AHMET FETHİ DURMUŞ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTİNÖNÜ ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Muhasebe ; Uluslararası Muhasebe | ahmet.durmus[at]inonu.edu.tr | AD7C27EC27B14EE8 |
38148 | ![TOLGA ORAL](data:image/jpg;base64,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| ![ORCID](../images/orcidFav.png) DOÇENTİNÖNÜ 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 | tolga.oral[at]inonu.edu.tr | FE841F229B588D00 |
33771 | ![MERYEM ÖZTÜRK](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTATATÜRK ÜNİVERSİTESİ/AÇIK VE UZAKTAN ÖĞRETİM FAKÜLTESİ/İŞLETME BÖLÜMÜ/İŞLETME ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Finansal Bilgi Yönetimi | | 0F92A15B5D4D1922 |
46719 | ![NİLGÜN SANALAN BİLİCİ](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTATATÜRK ÜNİVERSİTESİ/TURİZM FAKÜLTESİ/TURİZM İŞLETMECİLİĞİ BÖLÜMÜ/TURİZM İŞLETMECİLİĞİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Mali Tablo Analizi ; Finansal Bilgi Yönetimi ; Finansal Muhasebe | nbilici[at]atauni.edu.tr | 59F634CDB175E9E4 |
127282 | ![ERCÜMENT 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| ![ORCID](../images/orcidFav.png) DOÇENTALANYA ALAADDİN KEYKUBAT ÜNİVERSİTESİ/İKTİSADİ, İDARİ VE SOSYAL BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe | ercument.okutmus[at]alanya.edu.tr | C75952464542B02E |
32161 | ![BURCU İŞGÜDEN KILIÇ](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTBANDIRMA ONYEDİ EYLÜL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; İç Kontrol | bkilic[at]bandirma.edu.tr | D95D4D1F85FC8740 |
291211 | ![BETÜL ŞEYMA ALKAN 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) | ![ORCID](../images/orcidFav.png) DOÇENTİZMİR BAKIRÇAY 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 | betul.alkan[at]bakircay.edu.tr | 22162F5E85309030 |
133805 | ![PINAR OKAN GÖKTEN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ/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 | pinar.okan[at]hbv.edu.tr | 9A39922211FEAE59 |
36451 | ![BEYHAN BELLER DİKMEN](data:image/jpg;base64,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| ![ORCID](../images/orcidFav.png) DOÇENTTARSUS ÜNİVERSİTESİ/UYGULAMALI BİLİMLER FAKÜLTESİ/ULUSLARARASI TİCARET VE LOJİSTİK BÖLÜMÜ/ULUSLARARASI TİCARET VE LOJİSTİK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Mali Tablo Analizi ; Uluslararası Muhasebe | | 1B9C2C2C60212FFA |
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 |
101988 | ![AZİZE 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) | ![ORCID](../images/orcidFav.png) DOÇENTKAYSERİ 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 ; Denetim | esmeray[at]kayseri.edu.tr | 4CD6A42AB9BCF70A |
54864 | ![SEÇKİN 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) | ![ORCID](../images/orcidFav.png) DOÇENTKAYSERİ ÜNİVERSİTESİ/UYGULAMALI BİLİMLER FAKÜLTESİ/MUHASEBE VE FİNANS YÖNETİMİ BÖLÜMÜ/MUHASEBE VE FİNANS YÖNETİMİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe | seckinarslan[at]kayseri.edu.tr | 5594545B0709CD3D |
39226 | ![YAKUP 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| ![ORCID](../images/orcidFav.png) DOÇENTSİVAS CUMHURİYET ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/FİNANS VE BANKACILIK BÖLÜMÜ/BANKACILIK ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi | yakupulker[at]cumhuriyet.edu.tr | 42763CBDBD4A25D1 |
159351 | ![EMİN YÜREKLİ](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTPAMUKKALE ÜNİVERSİTESİ/HONAZ 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 ; Uluslararası Muhasebe | eyurekli[at]pau.edu.tr | 5BDDB341034B33DE |
51519 | ![YUSUF 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| ![ORCID](../images/orcidFav.png) DOÇENTPAMUKKALE ÜNİVERSİTESİ/BULDAN MESLEK YÜKSEKOKULU/MUHASEBE VE VERGİ BÖLÜMÜ/MUHASEBE VE VERGİ UYGULAMALARI PR./ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Uluslararası Muhasebe ; Denetim | ykaya[at]pau.edu.tr | F717E7961A25E8BC |
226253 | ![AYŞE 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) | ![ORCID](../images/orcidFav.png) DOÇENTKARABÜK ÜNİVERSİTESİ/SAFRANBOLU TURİZM FAKÜLTESİ/TURİZM REHBERLİĞİ BÖLÜMÜ/TURİZM REHBERLİĞİ ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Yönetim ve Maliyet Muhasebesi ; Finansal Muhasebe | aysekurtlu[at]karabuk.edu.tr | 36C9ABB23ED2A554 |
48225 | ![MELİS ERCAN](data:image/jpg;base64,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) | ![ORCID](../images/orcidFav.png) DOÇENTİSTANBUL ÜNİVERSİTESİ/İŞLETME FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Yönetim ve Maliyet Muhasebesi ; Uluslararası Muhasebe | mercan[at]istanbul.edu.tr | 6B0E62C54E32CBCC |
45979 | ![MUHSİN ÇELİK](../authorimages/photo_m.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTUŞAK 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 ; Yönetim ve Maliyet Muhasebesi | muhsin.celik[at]usak.edu.tr | B4A7DEA776899D26 |
121489 | ![MURAT 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) | ![ORCID](../images/orcidFav.png) DOÇENTBOLU ABANT İZZET BAYSAL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Finansal Muhasebe ; Denetim ; Kurumsal Yönetişim | mozcan[at]ibu.edu.tr | 403F3146F3633D22 |
109238 | ![TÜLAY YEL](../authorimages/photo_w.jpg) | ![ORCID](../images/orcidFav.png) DOÇENTBOLU ABANT İZZET BAYSAL ÜNİVERSİTESİ/İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ/İŞLETME BÖLÜMÜ/MUHASEBE VE FİNANSMAN ANABİLİM DALI/ Sosyal-Beşeri ve İdari Bilimler Temel Alanı Muhasebe Denetim ; Finansal Muhasebe | yel_t[at]ibu.edu.tr | 2AD3465409CFD4C0 |