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

Assoc. Prof. Dr. Hacı Ömer KÖSE Sayıştay Başkanlığı Türkiye

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).

Communication and Media Studies, Administrative Law, Banking, Finance and Securities Law, International Relations, Participation and Governance, Finance and Investment, Finance Studies, Public Finance, Auditing and Accountability, Strategy, Management and Organisational Behaviour
Post Graduate Murat AKKAYA T.C. Sayıştay Başkanlığı Türkiye
Public Finance
Professional Buket KARACA YAVUZ T.C. Sayıştay Başkanlığı Türkiye
Public Administration

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

Prof. Dr. Murat ÖNDER BOĞAZİÇİ ÜNİVERSİTESİ Türkiye
Public Administration
Prof. Dr. Metin TOPRAK HALIC UNIVERSITY Türkiye
Higher Education Policies, Political Economy Theory, Macroeconomics, Financial Markets and Institutions
Prof. Dr. Abdulkerim ÇALIŞKAN Ankara Hacı Bayram Veli Üniversitesi Türkiye
Policy of Treasury
Assoc. Prof. Dr. Hacı Ömer KÖSE Sayıştay Başkanlığı Türkiye

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).

Communication and Media Studies, Administrative Law, Banking, Finance and Securities Law, Finance and Investment, Finance Studies, Public Finance, Strategy, Management and Organisational Behaviour
Dr. Ahmet TANER T.C. SAYIŞTAY BAŞKANLIĞI Türkiye
Public Administration, Political Science
Dr. Nihal OKUR SAYIŞTAY BAŞKANLIĞI Türkiye
Financial Forecast and Modelling
Post Graduate Ertan ERÜZ Sayıştay Başkanlığı Türkiye
Post Graduate Murat AKKAYA T.C. Sayıştay Başkanlığı Türkiye
Law and Legal Studies, Public Administration, Local Administrations , Auditing and Accountability

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

Prof. Dr. Tekin AKDEMİR ANKARA YILDIRIM BEYAZIT ÜNİVERSİTESİ, SİYASAL BİLGİLER FAKÜLTESİ, MALİYE BÖLÜMÜ Türkiye
Prof. Dr. Adnan AKIN kırıkkale üniv. Türkiye
Prof. Dr. Mehmet Alpertunga AVCİ ATATURK UNIVERSITY, FACULTY OF LAW, LAW PR. 0000-0003-3016-085X Türkiye Web
Public Economics - Taxation and Revenue, Banking, Finance and Securities Law, Taxation Law, Finance Studies, Budget and Financial Planning, Public Finance, Financial Law
Prof. Dr. Mehmet BARCA ANKARA SOSYAL BİLİMLER ÜNİVERSİTESİ, REKTÖRLÜK 0000-0002-1833-9411 Türkiye
Strategy, Management and Organisational Behaviour
Prof. Dr. Yüksel BAYRAKTAR ANKARA ÜNİVERSİTESİ, SİYASAL BİLGİLER FAKÜLTESİ, İKTİSAT BÖLÜMÜ 0000-0002-3499-4571 Türkiye Web
Political Economy Theory, Economic Methodology, Macroeconomic Theory, Macroeconomics, Growth, Inflation, Employment, Development Economics - Macro, Policy of Treasury, Monetary Policy, Economic Thought, Circular Economy, Migration Economics, Space Economy, Development Economics, Environmental Economy
Prof. Dr. Gonca BAYRAKTAR DURGUN Ankara Hacı Bayram Veli Üniversitesi Türkiye
Constitutional and Political Theories
Prof. Dr. Ramazan ÇAĞLAYAN ANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ Türkiye
Administrative Law
Prof. Dr. Abdulkerim ÇALIŞKAN Ankara Hacı Bayram Veli Üniversitesi Türkiye
Policy of Treasury
Prof. Dr. Adnan ÇELİK Selçuk Üniversitesi 0000-0002-8538-9937 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).

Human Resources Management, Entrepreneurship
Prof. Dr. Ali ÇELİKKAYA ESKISEHIR OSMANGAZI UNIV Türkiye
Public Economics - Taxation and Revenue
Prof. Dr. Dilek DEMİRBAŞ İktisat Fakültesi Türkiye
Prof. Dr. Tolga DEMİRBAŞ BURSA ULUDAĞ ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, MALİYE BÖLÜMÜ 0000-0002-4994-4630 Türkiye
Budget and Financial Planning
Prof. Dr. Filiz GİRAY Bursa Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Türkiye
Policy of Treasury, Public Economics - Taxation and Revenue
Assoc. Prof. Dr. Gonca GÜNGÖR GÖKSU SAKARYA ÜNİVERSİTESİ Türkiye
Budget and Financial Planning, Theory of Treasury
Asst. Prof. Dr. Hakan KARABACAK Ankara Sosyal Bilimler Üniversitesi Hukuk Fakültesi Türkiye
Strategy
Prof. Dr. Halit KESKİN YILDIZ TEKNİK ÜNİVERSİTESİ 0000-0003-4432-3998 Türkiye
Organizasyon, Strategy, Management and Organisational Behaviour (Other)
Prof. Dr. Hakkı ODABAŞ Ankara Yıldırım Beyazıt Üniversitesi 0000-0001-9145-9391 Türkiye
Policy of Treasury
Prof. Dr. Murat ÖNDER BOĞAZİÇİ ÜNİVERSİTESİ Türkiye
Public Administration
Prof. Dr. Şakir SAKARYA BALIKESİR ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, İŞLETME BÖLÜMÜ Türkiye
Multiple Criteria Decision Making, Finance and Investment, Financial Forecast and Modelling, Financial Markets and Institutions, Financial Risk Management, Islamic Finance, Investment and Portfolio Management, Institutional Governance, Financial Statement Analysis
Prof. Dr. Nazan SUSAM İSTANBUL ÜNİVERSİTESİ Türkiye
Public Economy, Finance Studies, Budget and Financial Planning
Prof. Dr. Metin TOPRAK HALIC UNIVERSITY Türkiye
Higher Education Policies, Political Economy Theory, Macroeconomics, Growth, Policy of Treasury, Monetary Policy, Development Economics, Sustainable Development, Financial Markets and Institutions