Sema AKPINAR

Assoc. Prof. Dr. Sema AKPINAR is an Associate Professor at Sakarya University's Faculty of Business Administration, Department of Health Management. She has been actively contributing to both accounting and healthcare management fields through her teaching and research activities since 2013 at Sakarya University, and previously served as a Lecturer at Duzce University's ÇİLİMLİ VOCATIONAL SCHOOL in the Accounting and Tax Department starting in 2009.

Dr. AKPINAR earned her Doctorate in Accounting and Finance from Sakarya University's Institute of Social Sciences (2008-2012), with a thesis titled 'The effects of religions as a sociological institution on accounting systems.' She also completed a Master's degree in Business Administration (2006-2008) with a thesis on 'A research on the perception of the draft IFRS for SMEs by the accounting profession (Istanbul example),' and received her Bachelor's degree in Business Administration from Sakarya University's Faculty of Economics and Administrative Sciences (2002-2006).

Her research spans multiple domains including Financial Accounting, Management and Cost Accounting, Accounting History, Healthcare Management, and Environmental Economics. Dr. AKPINAR has made significant contributions to understanding the relationship between military expenditures, financial development, and environmental pollution, particularly in G7 countries. Her work on biomass energy consumption and economic growth in NEXT-11 countries represents cutting-edge research at the intersection of energy economics and sustainable development. Within accounting education, she has explored concept mapping, student perceptions, and the application of activity-based costing in healthcare settings.

Among her notable publications are articles in Journal of the Knowledge Economy (2024, 2023), Energy Reports (2021), and various Turkish academic journals. Her research demonstrates a consistent focus on applying accounting principles to healthcare management while also exploring broader economic and environmental issues.

Dr. AKPINAR has supervised master's theses, including Cuma FIDAN's 2017 thesis on activity-based costing in healthcare facilities. She teaches numerous courses related to accounting in healthcare enterprises, including Cost Accounting in Healthcare Enterprises, Financial Analysis in Healthcare Enterprises, and Basic Accounting in Healthcare Institutions. Her teaching portfolio spans undergraduate, graduate, and doctoral levels across multiple educational programs.

Her specialization areas are clearly defined as Financial Accounting, Management and Cost Accounting, and Accounting History, reflecting her comprehensive expertise across both theoretical and applied aspects of accounting science. Dr. AKPINAR's work bridges traditional accounting disciplines with contemporary healthcare management and environmental economics challenges.