معرفی
Berna Burcu YILMAZ serves as an Associate Professor of Accounting at Canakkale Onsekiz Mart University. She completed her secondary education at Arı College in 1995, earned her undergraduate degree from Gazi University Faculty of Economics and Administrative Sciences (Department of Management) in 1999, and obtained her doctorate in Accounting and Finance from Marmara University.
- Education: Arı College (1995), Gazi University (B.A. 1999), Marmara University (Ph.D. in Accounting and Finance)
- Current Position: Associate Professor, Accounting Department, Canakkale Onsekiz Mart University
Dr. YILMAZ's research focuses on the critical intersection of accounting standards, brand valuation, and legal frameworks. Her scholarly work demonstrates particular expertise in ISO 10668 norms for brand valuation and Turkey Accounting Standard 38 regarding intangible assets. She has made significant contributions to understanding how brands should be valued and reported in financial statements, with emphasis on transparency and methodological rigor.
Analysis of her publication record reveals three distinct research streams: brand valuation methodologies (particularly the relief from royalty approach), corporate insolvency procedures (overindebtedness balance sheets and bankruptcy rehabilitation), and hospitality sector accounting (cost control systems and financial performance evaluation). Her work consistently bridges theoretical accounting principles with practical business applications, often incorporating legal perspectives from Turkish commercial law.
Dr. YILMAZ's research on lodging companies demonstrates her ability to apply sophisticated analytical methods like TOPSIS to evaluate financial performance, while her work on accounting policies reveals important insights about industry-specific reporting practices. Her scholarship reflects a commitment to advancing both Turkish accounting standards and their implementation in specialized business contexts.
