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Abitter Özulucan Prof. Dr. NİĞDE ÖMER HALİSDEMİR ÜNİVERSİTESİ
Publication 19 Review 21 CrossRef Cited 18
19 Publication
21 Review
18 CrossRef Cited

Research Fields

Government Accounting

Institution

NİĞDE ÖMER HALİSDEMİR ÜNİVERSİTESİ

Popular Publications

MEASUREMENT OF FINANCIAL PERFORMANCE BY RATIO METHOD IN AVIATION ENTERPRISES: A RESEARCH ON TWO AIRLINES ENTERPRISES TRADING IN THE ISTANBUL STOCK MARKET
Authors: Dursun Keleş , Abitter Özulucan
Published: 2020 , The Journal of Business Science
DOI: 10.22139/jobs.710895
CITED 8 FAVORITE 1 TOTAL DOWNLOAD COUNT 2122

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2122

A research on the determination of the digital accounting literacy levels of accounting professionals in Kayseri and Niğde provinces
Authors: Taha Pusmaz , Abitter Özulucan
Published: 2021 , Academic Review of Economics and Administrative Sciences
DOI: 10.25287/ohuiibf.894020
CITED 7 FAVORITE 1 TOTAL DOWNLOAD COUNT 2108

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2108

SÜRDÜRÜLEBİLİRLİK MUHASEBESİ YAZININA BİBLİYOMETRİK BAKIŞ: WEB OF SCIENCE VE SCOPUS VERİ TABANINDA KARŞILAŞTIRMALI BİR ANALİZ
Authors: Abitter Özulucan , Dursun Keleş , Ergin Temel
Published: 2024 , Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
DOI: 10.56574/nohusosbil.1556565
CITED 1 FAVORITE 1 TOTAL DOWNLOAD COUNT 520

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520

Publications

halen çözüm bekleyen çok sayıda sorunun olduğu da bir gerçektir. Bu çalışma, gerek mikro gerekse makro düzeyde ekonomik kaynakların tayini ve dağılımı açısından asla göz ardı edilemeyecek derecede önemli görev üstlenen SMMM’lerin mesleklerini icra ederken uygulamada karşılaştıkları mevcut sorunları ortaya koyabilmek, sorunlara çözüm önerilerinde bulunabilmek ve beklentilerini bir kez daha gündeme taşıyabilmek amacıyla kaleme alınmıştır. Bu nedenle öncelikle sahada (bire-bir/yüz-yüze) fiili olarak mesleği icra eden çok sayıda meslek mensubu ile görüşme yapıldıktan ve literatür taraması yapıldıktan sonra karşılaştıkları sorunların tespiti yapılmış ve sonrasında bu sorunların her birinin minimize edilmesine ve/veya ortadan kaldırılmasına ilişkin çözüm önerileri ile birlikte ilgili meslek mensuplarının beklentileri ifade edilmiştir. Böylece bu sorunların minimize edilmesi/ortadan kaldırılması ile birlikte hem devletin doğrudan hem de işletmelerin dolaylı olarak mevcut sorunlarının (çevresel, sosyal, mali ve ekonomik sorunlar gibi) kısa, orta ve uzun vadede önemli ölçüde azaltılabileceği kanaatine ulaşılmıştır. Anahtar Kelimeler: Serbest Muhasebeci Mali Müşavir, Muhasebe Meslek Mensupları Jel Sınıflandırması: M40 ve M41 CURRENT PROBLEMS FACED BY PRIVATE ACCOUNTANT AND FINANCIAL ADVISORS IN THEIR PROFESSIONAL ACTIVITIES, THEIR EXPECTATIONS AND SOLUTION SUGGESTIONS
Authors: Abitter Özulucan , Sedat Çağlar
Published: 2025 , Cappadocia Academic Review
DOI: 10.69851/car.1766486
FAVORITE 0 TOTAL DOWNLOAD COUNT 237

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237

INCENTIVES APPLIED IN ORGANIZED INDUSTRIAL ZONES, THE IMPORTANCE OF INCENTIVES AND ACCOUNTING PRACTICES PERFORMED BY ORGANIZED INDUSTRIAL ZONE LEGAL ENTITIES
Authors: Abitter Özulucan , Ergin Temel , Dursun Keleş
Published: 2025 , Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
DOI: 10.56574/nohusosbil.1753358
FAVORITE 0 TOTAL DOWNLOAD COUNT 141

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141

Incentives and Accounting Practices Provided to Technology Development Zones in Türkiye
Authors: Abitter Özulucan
Published: 2025 ,
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 312

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312

Incentives Applied In Organized Industrial Zones, The Importance Of Incentives and Accounting Practices Used By Businesses Operating In Organized Industrial Zones
Authors: Abitter Özulucan , Davut Akar
Published: 2025 , Artvin Coruh University International Journal of Social Sciences
DOI: 10.22466/acusbd.1772262
FAVORITE 0 TOTAL DOWNLOAD COUNT 341

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341

TMS 41 TARIMSAL FAALİYETLER STANDARDI VE VERGİ USUL KANUNU ÇERÇEVESİNDE BÜYÜKBAŞ CANLI VARLIKLARIN MUHASEBELEŞTİRİLME İŞLEMLERİNİN İNCELENMESİ VE ÖRNEK UYGULAMALAR
Authors: Şaban Merdane , Abitter Özulucan
Published: 2024 , Uşak Üniversitesi Sosyal Bilimler Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 404

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404

SÜRDÜRÜLEBİLİRLİK MUHASEBESİ YAZININA BİBLİYOMETRİK BAKIŞ: WEB OF SCIENCE VE SCOPUS VERİ TABANINDA KARŞILAŞTIRMALI BİR ANALİZ
Authors: Abitter Özulucan , Dursun Keleş , Ergin Temel
Published: 2024 , Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
DOI: 10.56574/nohusosbil.1556565
FAVORITE 1 TOTAL DOWNLOAD COUNT 520

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520

INVESTIGATION OF INVESTMENT PROPERTIES WITHIN THE FRAMEWORK OF TAS 40, DURING THE PERIOD AND END OF THE PERIOD ACCOUNTING APPLICATION EXAMPLES ACCORDING TO THE CHART OF ACCOUNTS IN ACCORDANCE WITH FINANCIAL REPORTING STANDARDS
Authors: Abitter Özulucan , Dursun Keleş , Ergin Temel
Published: 2024 , Academic Review of Economics and Administrative Sciences
DOI: 10.25287/ohuiibf.1437957
FAVORITE 0 TOTAL DOWNLOAD COUNT 936

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936

Analysis of the Financial Performances of Football Clubs Traded in Borsa Istanbul (Bist) During the Covid-19 Pandemic Period with the Topsis Method
Authors: Abitter Özulucan , Ergin Temel , Dursun Keleş
Published: 2024 , Hitit Ekonomi ve Politika Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 663

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663

The Effect of The Indices Used in Inflation Adjustment on Balance Sheet and Financial Analysis Results
Authors: Zeki Doğan , Abitter Özulucan
Published: 2024 , Tarsus University Journal of The Faculty of Economics and Administrative Sciences
DOI: 10.56400/tarsusiibfdergisi.1455064
FAVORITE 0 TOTAL DOWNLOAD COUNT 2018

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2018

Comparative examination of depreciation transactions in case of cattles within the scope of TPL and TAS and accounting applications according to the draft chart of accounts
Authors: Abitter Özulucan , Şaban Merdane
Published: 2023 , Balıkesir University The Journal of Social Sciences Institute
DOI: 10.31795/baunsobed.1337864
FAVORITE 0 TOTAL DOWNLOAD COUNT 1595

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1595

Examination of borrowing costs related to inventories according to tax procedure law and accounting standards and accounting according to the draft accounting plan
Authors: Abitter Özulucan , Zeki Doğan
Published: 2023 , Academic Review of Economics and Administrative Sciences
DOI: 10.25287/ohuiibf.1324902
FAVORITE 0 TOTAL DOWNLOAD COUNT 898

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898

A research on the determination of the digital accounting literacy levels of accounting professionals in Kayseri and Niğde provinces
Authors: Taha Pusmaz , Abitter Özulucan
Published: 2021 , Academic Review of Economics and Administrative Sciences
DOI: 10.25287/ohuiibf.894020
FAVORITE 1 TOTAL DOWNLOAD COUNT 2108

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2108

MEASUREMENT OF FINANCIAL PERFORMANCE BY RATIO METHOD IN AVIATION ENTERPRISES: A RESEARCH ON TWO AIRLINES ENTERPRISES TRADING IN THE ISTANBUL STOCK MARKET
Authors: Dursun Keleş , Abitter Özulucan
Published: 2020 , The Journal of Business Science
DOI: 10.22139/jobs.710895
FAVORITE 1 TOTAL DOWNLOAD COUNT 2122

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2122

DETERMINATION OF IMPAIRMENT OF ASSETS ACCORDING TO TAS 36 STANDARD AND ACCOUNTING IN ACCORDANCE WITH THE DRAFT ACCOUNT PLAN IN ACCORDANCE WITH FINANCIAL REPORTING STANDARDS
Authors: Abitter Özulucan , Ergin Temel
Published: 2020 , Mustafa Kemal University Journal of Social Sciences Institute
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 2192

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2192

TMS 12: GELİR VERGİLERİ STANDARDI KAPSAMINDA ERTELENEN VERGİLERİN MUHASEBELEŞTİRİLME ESASLARI
Authors: Dursun Keleş , Abitter Özulucan
Published: 2018 , Ida Academia Muhasebe ve Maliye Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 4105

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4105

Recognition of Marketable Securities in Accordance With TAS 39 and TFRS 9
Authors: Abitter Özulucan , Seçkin Arslan , Dursun Keleş
Published: 2017 , Academic Review of Economics and Administrative Sciences
DOI: 10.25287/ohuiibf.338095
FAVORITE 0 TOTAL DOWNLOAD COUNT 16592

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16592

COMPARISON METHODS FOR MEASURING COMPANY LEVEL INTELLECTUAL CAPITAL: AN APPLICATION IN BIST
Authors: İbrahim Sarıay , Abitter Özulucan
Published: 2017 , Journal of Accounting and Taxation Studies
DOI: 10.29067/muvu.333066
FAVORITE 0 TOTAL DOWNLOAD COUNT 2701

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2701

Doğu Karadeniz Bölgesindeki Otel İşletmelerinde Kalite Maliyet Sistemleri
Authors: Yener Oğan , Abitter Özulucan
Published: 2017 , Academic Review of Economics and Administrative Sciences
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 2096

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2096

MUHASEBE MESLEK MENSUPLARININ 6102 SAYILI TÜRK TİCARET KANUNU’NDA YER ALAN BAĞIMSIZ DENETİM İLE İLGİLİ HUSUSLAR HAKKINDAKİ GÖRÜŞLERİNE YÖNELİK ORDU İLİNDE BİR ARAŞTIRMA
Authors: Abitter Özulucan , Dursun Keleş , Seçkin Arslan
Published: 2016 , Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
DOI: -
FAVORITE 0 TOTAL DOWNLOAD COUNT 1893

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1893

Articles published in
Cappadocia Academic Review
Cappadocia Academic Review
Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Academic Review of Economics and Administrative Sciences
Academic Review of Economics and Administrative Sciences
Artvin Coruh University International Journal of Social Sciences
Artvin Coruh University International Journal of Social Sciences
Balıkesir University The Journal of Social Sciences Institute
Balıkesir University The Journal of Social Sciences Institute
Hitit Ekonomi ve Politika Dergisi
Hitit Ekonomi ve Politika Dergisi
Ida Academia Muhasebe ve Maliye Dergisi
Ida Academia Muhasebe ve Maliye Dergisi
Journal of Accounting and Taxation Studies
Journal of Accounting and Taxation Studies
Mustafa Kemal University Journal of Social Sciences Institute
Mustafa Kemal University Journal of Social Sciences Institute
Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Tarsus University Journal of The Faculty of Economics and Administrative Sciences
Tarsus University Journal of The Faculty of Economics and Administrative Sciences
The Journal of Business Science
The Journal of Business Science
Uşak Üniversitesi Sosyal Bilimler Dergisi
Uşak Üniversitesi Sosyal Bilimler Dergisi
Editorial Board Memberships
Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Niğde Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

Reviews

Journal of Economics and Administrative Sciences
Journal of Economics and Administrative Sciences
Academic Review of Economics and Administrative Sciences
Academic Review of Economics and Administrative Sciences
Cappadocia Academic Review
Cappadocia Academic Review
Ida Academia Muhasebe ve Maliye Dergisi
Ida Academia Muhasebe ve Maliye Dergisi
Journal of Accounting and Taxation Studies
Journal of Accounting and Taxation Studies
Journal of Auditing and Assurance Services
Journal of Auditing and Assurance Services
Journal of Selçuk University Social Sciences Vocational School
Journal of Selçuk University Social Sciences Vocational School
Kahramanmaraş Sütçü İmam Üniversitesi Sosyal Bilimler Dergisi
Kahramanmaraş Sütçü İmam Üniversitesi Sosyal Bilimler Dergisi
Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

Publications

SÜRDÜRÜLEBİLİRLİK MUHASEBESİ YAZININA BİBLİYOMETRİK BAKIŞ: WEB OF SCIENCE VE SCOPUS VERİ TABANINDA KARŞILAŞTIRMALI BİR ANALİZ
Authors: Abitter Özulucan , Dursun Keleş , Ergin Temel
Published: 2024 , Niğde Ömer Halisdemir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
DOI: 10.56574/nohusosbil.1556565
CITED 1 FAVORITE 1 TOTAL DOWNLOAD COUNT 520

1

1

520

Examination of borrowing costs related to inventories according to tax procedure law and accounting standards and accounting according to the draft accounting plan
Authors: Abitter Özulucan , Zeki Doğan
Published: 2023 , Academic Review of Economics and Administrative Sciences
DOI: 10.25287/ohuiibf.1324902
CITED 1 FAVORITE 0 TOTAL DOWNLOAD COUNT 898

1

0

898

A research on the determination of the digital accounting literacy levels of accounting professionals in Kayseri and Niğde provinces
Authors: Taha Pusmaz , Abitter Özulucan
Published: 2021 , Academic Review of Economics and Administrative Sciences
DOI: 10.25287/ohuiibf.894020
CITED 7 FAVORITE 1 TOTAL DOWNLOAD COUNT 2108

7

1

2108

MEASUREMENT OF FINANCIAL PERFORMANCE BY RATIO METHOD IN AVIATION ENTERPRISES: A RESEARCH ON TWO AIRLINES ENTERPRISES TRADING IN THE ISTANBUL STOCK MARKET
Authors: Dursun Keleş , Abitter Özulucan
Published: 2020 , The Journal of Business Science
DOI: 10.22139/jobs.710895
CITED 8 FAVORITE 1 TOTAL DOWNLOAD COUNT 2122

8

1

2122

COMPARISON METHODS FOR MEASURING COMPANY LEVEL INTELLECTUAL CAPITAL: AN APPLICATION IN BIST
Authors: İbrahim Sarıay , Abitter Özulucan
Published: 2017 , Journal of Accounting and Taxation Studies
DOI: 10.29067/muvu.333066
CITED 1 FAVORITE 0 TOTAL DOWNLOAD COUNT 2701

1

0

2701

Popular Publications: It is determined automatically by the researchers doing research in DergiPark according to the statistics of being added to the favorites. CrossRef Cited: The citations shown in DergiPark are drawn from CrossRef. For this, the cited and cited articles must be registered in CrossRef (DOI number). ^: Citation numbers are reflected in the system by DergiPark at certain periods.