Journal Boards
JOURNAL MANAGEMENT
Owner of the Journal:
On behalf of Turkish Court of Accounts
Ahmet TEZCAN (Vice President)
Chief Editor:
Assoc. Prof. Hacı Ömer KÖSE (Principal Auditor, Turkish Court of Accounts)
omerkose@sayistay.gov.tr
Managing Editor:
Kamile EDE (Principal Auditor, Turkish Court of Accounts)
kamileede@sayistay.gov.tr
Hacı Omer Kose graduated from Istanbul University, Faculty of Economics in 1990. He started to work in the Court of Accounts in 1992 and held different positions as an auditor, researcher and manager at the court. He has a PhD in international relations (2000) and associate professorship in public administration (2017). He has business experience in NATO as a performance auditor (in 2014) and a Board Member of International Board of Auditors for NATO (IBAN) (in 2016-2017). He is a guest lecturer at Ankara Yıldırım Beyazıt University, Faculty of Political Sciences for last three years. Auditing, financial management, corporate governance, globalisation and local governance are the main pillars of his interdisciplinary research. He is the Chief Editor of Turkish Court of Accounts (TCA Journal).
Editorial Board
Assoc. Prof. Hacı Ömer KÖSE (Chief Editor)
Kamile EDE (Managing Editor)
Umutcan METİN (Senior Auditor, Turkish Court of Accounts), umetin@sayistay.gov.tr
Murat AKKAYA (Senior Auditor, Turkish Court of Accounts), muratakkaya@sayistay.gov.tr
Nihan POLAT (Senior Auditor, Turkish Court of Accounts), nihanpolat@sayistay.gov.tr
İbrahim ÖZDEMİR (Senior Auditor, Turkish Court of Accounts), ibrahimozdemir@sayistay.gov.tr
Hacı Omer Kose graduated from Istanbul University, Faculty of Economics in 1990. He started to work in the Court of Accounts in 1992 and held different positions as an auditor, researcher and manager at the court. He has a PhD in international relations (2000) and associate professorship in public administration (2017). He has business experience in NATO as a performance auditor (in 2014) and a Board Member of International Board of Auditors for NATO (IBAN) (in 2016-2017). He is a guest lecturer at Ankara Yıldırım Beyazıt University, Faculty of Political Sciences for last three years. Auditing, financial management, corporate governance, globalisation and local governance are the main pillars of his interdisciplinary research. He is the Chief Editor of Turkish Court of Accounts (TCA Journal).
Scientific Advisory Board
Prof. Dr. Tekin AKDEMİR - Ankara Yıldırım Beyazıt University, Ankara, Turkey; tekinakdemir@hotmail.com
Prof. Dr. Adnan AKIN - Kırıkkale University, Kırıkkale, Turkey; akin-adnan@hotmail.com
Prof. Dr. Tamer AKSOY - Ibn Haldun University, Istanbul, Turkey; tamer.aksoy@ihu.edu.tr
Prof. Dr. Hamza ATEŞ - İstanbul Medeniyet University, Istanbul, Turkey; ates.hamza@gmail.com
Assoc. Prof. Mehmet Alpertunga AVCI - Atatürk University, Erzurum, Turkey; maavci@atauni.edu.tr
Prof. Dr. Erkan AYDIN - Marmara University, Istanbul, Turkey; erkanaydin@gmail.com
Prof. Dr. İbrahim AYDINLI - Ankara Yıldırım Beyazıt University, Ankara, Turkey; ibrahimaydinli@ybu.edu.tr
Assoc. Prof. Mahabat BAIMYRZAEVA - Monterey Institute of International Studies, California, USA; mbaimyrz@miis.edu
Prof. Dr. H. Kent BAKER - American University, Washington, DC, USA; kbaker@american.edu
Prof. Dr. Mehmet BARCA - Ankara Sosyal Bilimler University, Ankara, Turkey; barcamehmet@gmail.com
Prof. Dr. Gonca BAYRAKTAR DURGUN - Ankara Hacı Bayram Veli University, Ankara, Turkey; gbdurgun@gmail.com
Prof. Dr. Sabri BOUBAKER - EM Normandie Business School, Paris, France; sabri.boubaker@gmail.com
Prof. Dr. Nihat BULUT - İstanbul Medipol University, Istanbul, Turkey; nihat.bulut@medipol.edu.tr
Prof. Dr. Ramazan ÇAĞLAYAN - Ankara Hacı Bayram Veli University, Ankara, Turkey; ramazan.caglayan@hbv.edu.tr
Prof. Dr. Adnan ÇELİK - Selçuk University, Konya, Turkey; adnancelik@selcuk.edu.tr
Prof. Dr. Ali ÇELİKKAYA - Eskişehir Osmangazi University, Eskişehir, Turkey; acelikka@ogu.edu.tr
Assoc. Prof. İbrahim DEMİR - Ankara Yıldırım Beyazıt University, Ankara, Turkey; demiri@ybu.edu.tr
Prof. Dr. Dilek DEMİRBAŞ - İstanbul University, Istanbul, Turkey; dilek.demirbas@istanbul.edu.tr
Prof. Dr. Tolga DEMİRBAŞ - Uludağ University, Bursa, Turkey; tolga@uludag.edu.tr
Prof. Dr. Wolfgang DRECHSLER - Tallinn University of Technology, Tallinn, Estonia; w.drechsler@ucl.ac.uk
Prof. Dr. Şenol DURGUN - Beykent University, Istanbul, Turkey; sendurgun@gelisim.edu.tr
Prof. Dr. Halis Yunus ERSÖZ - İstanbul University, Istanbul, Turkey; halis.ersoz@istanbul.edu.tr
Prof. Dr. Cemal FEDAYİ - Kırıkkale University, Kırıkkale, Turkey; fedai67@yahoo.com
Assoc. Prof. Murteza HASANOV - The Academy of Public Administration, Baku, Azerbaijan; m_hasanoglu@yahoo.com.tr
Prof. Dr. Farouk HEMICI - Université Paris 1 Panthéon-Sorbonne - Paris, France; farouk.hemici@univ-paris1.fr
Prof. Dr. Bülent KENT - Ankara Sosyal Bilimler University, Ankara, Turkey; bulent.kent@asbu.edu.tr
Prof. Dr. Halit KESKİN - Yıldız Teknik University, Istanbul, Turkey; hkeskin@yildiz.edu.tr
Prof. Dr. Valentina KHRAPKINA - National University of Kyiv-Mohyla Academy-Ukraine; valentina_31@i.ua
Prof. Dr. Ali M. KUTAN - Southern Illinois University, Edwardsville, USA; akutan@siue.edu
Assoc. Prof. Bruce MCDONALD - North Carolina State University, North Carolina State, USA; bmcdona@ncsu.edu
Prof. Dr. Hakkı ODABAŞ - Ankara Yıldırım Beyazıt University, Ankara, Turkey; hakkiodabas@gmail.com
Prof. Dr. Yücel OĞURLU - İstanbul Ticaret University, Istanbul, Turkey; yogurlu@ticaret.edu.tr
Prof. Dr. Murat ÖNDER - Boğaziçi University, Istanbul, Turkey; murat.onder1@boun.edu.tr
Prof. Dr. Mehmet Akif ÖZER - Ankara Hacı Bayram Veli University, Ankara, Turkey; akifozer@yahoo.com
Prof. Dr. Davut PEHLİVANLI - İstanbul University, Istanbul, Turkey; davutpehlivanli@gmail.com
Prof. Dr. Abuzer PINAR - Ankara Medipol University, Ankara, Turkey; abuzer.pinar@ankaramedipol.edu.tr
Prof. Dr. İdris SARISOY - Marmara University, Istanbul, Turkey; isarisoy@marmara.edu.tr
Prof. Dr. Naci Tolga SARUÇ - İstanbul University, Istanbul, Turkey; tolgasaruc@gmail.com
Prof. Dr. Fatih SAVAŞAN - Sakarya University, Sakarya, Turkey; fsavasan@sakarya.edu.tr
Prof. Dr. Muhammad SHAHBAZ - Beijing Institute of Technology, Beijing, China; muhdshahbaz77@gmail.com
Prof. Dr. İbrahim SİRKECİ - Edinburgh Napier University, Edinburgh, UK; i.sirkeci@napier.ac.uk
Prof. Dr. Nazan SUSAM - İstanbul University, Istanbul, Turkey; nsusam@istanbul.edu.tr
Prof. Dr. Levent ŞAHİN - İstanbul University, Istanbul, Turkey; leventsahin07@gmail.com
Prof. Dr. Yusuf TEKİN - Ankara Hacı Bayram Veli University, Ankara, Turkey; yusuftekin@yahoo.com
Prof. Dr. Adriana TIRON TUDOR - Babeş-Bolyai University - Cluj-Napoca, Romania; adriana.tiron@econ.uubcluj.ro
Prof. Dr. Ahmet Hamdi TOPAL - Kastamonu University, Kastamonu, Turkey; rektor.ku@kastamonu.edu.tr
Prof. Dr. Metin TOPRAK - İstanbul Sabahattin Zaim University, Istanbul, Turkey; metin.toprak@izu.edu.tr
Prof. Dr. Gökhan TUNCEL - İnönü University, Malatya, Turkey; tuncel444@gmail.com
Prof. Dr. Pelin VAROL İYİDOĞAN - Hacettepe University, Ankara, Turkey; pelinv@hacettepe.edu.tr
Assoc. Prof. Hadeel YASEEN - University of Jordan, Amman, Jordan; h.yaseen@ju.edu.jo
Prof. Dr. Sayım YORĞUN - İstanbul University, Istanbul, Turkey; sayimyorgun@gmail.com
Prof. Dr. Haluk ZÜLFİKAR - İstanbul University, Istanbul, Turkey; zulfikar@istanbul.edu.tr
Professor Dr. Mehmet Alpertunga Avci completed his undergraduate education in 2003, his master's degree in 2005, and his doctorate in 2012. He was appointed Associate Professor in 2017 and a Professor in 2022 at Atatürk University Faculty of Law, Department of Financial Law. Prof. Avci teaches courses in tax law, Turkish Tax System, stamp tax and fees, finance, public procurement law, audit law, budget law, and science education and ethics at both undergraduate and graduate levels. His main research interests include supreme audit, power of the purse, tax procedure, judgment, enforcement, penalty law, taxation, and the digital economy. Prof. Avci has numerous publications in Turkey and abroad and has also lectured as a guest lecturer at MUNI, Rzeszow, and Wloclawek University Law Faculties. He has researched various country capitals and cities such as Vienna, Berlin, Rome, Warsaw, Rzeszow, Prague, Brno, Budapest, and Bratislava. He has collaborated on academic activities and research with scholars from various universities in Central and Southern European regions. Currently, Prof. Avci is the Head of the Department of Public Law and the Department of Financial Law at Atatürk University Faculty of Law and serves as the Educational and Cultural Envoy of Atatürk University to Poland and Czechia. Professor Avci is proficient in both English and German languages.
Türkiye
Web
Dr. Adnan Celik is a Professor of Management and Organization. He is study in Faculty of Economics and Administrative Sciences at the Selcuk University, Konya/Turkey. He holds a PhD from Selcuk University in 1995 and became a professor in 2007. He worked in different projects as a Visiting Scholar in SUNY University, New York, he took part in Baku-Tbilisi-Ceylan Pipeline Project as a World Bank Third Party Monitoring. He also worked as a consultant in the Scientific and Technological Research Council of Turkey (TUBITAK), Small and Medium Enterprises Development Organisation (KOSGEB), and Confederation of Turkish Tradesmen and Craftsmen (TESK). Also, he worked as a Visiting Professor in Brunel University, Londra. With membership in several scientific organizations, editorial board and jury at various Universities, he directed 33 post graduate studies. His 37 papers were presented in International Scientific Meetings and 35 papers presented in National Symposium and Conferences. He also has 18 articles published in various top journals as well as 17 books contributes to the literature. He currently teaches several lessons at the undergraduate, master and doctorate levels (Inroduction to Business; Entrepreneurship Culture; Organizational Behavior, Management and Organization; The Small and Medium Sized Enterprises).
Türkiye
