معرفی
Assoc. Prof. Dr. Emre Horasan serves as a full-time Associate Professor in the Business Department at Kafkas University's Faculty of Economics and Administrative Sciences since 2023, following prior academic appointments at both Kafkas University (2004-present) and Marmara University (2005-2014). He holds a PhD in Accounting and Finance from Marmara University (2013), complemented by Master's (2007) and Bachelor's degrees (2003) from the same institution.
- PhD: Marmara University, Institute of Social Sciences, Accounting and Finance (2013)
- Master's: Marmara University, Institute of Social Sciences, Accounting and Finance (2007)
- Bachelor's: Marmara University, Faculty of Economics and Administrative Sciences, Business Administration (2003)
Horasan's research focuses on Management and Cost Accounting, Financial Statement Analysis, and Financial Accounting, with recent publications exploring sustainability reporting, corporate governance, cost stickiness in manufacturing, and integrated reporting systems. His work demonstrates strong alignment with contemporary accounting challenges in Turkish business environments, particularly within the BIST-listed companies and manufacturing sector. Notable emerging themes include environmental uncertainty in hospitality accounting, big data applications in accounting systems, and intellectual capital valuation.
- Environmental uncertainty impacts on management accounting systems
- Cost behavior analysis in manufacturing sectors
- Sustainability reporting practices in Turkish corporations
- Corporate governance-compliance relationships
- Big data integration in accounting processes
Horasan has supervised eight graduate students across master's and doctoral programs at Kafkas University, with thesis topics spanning cost volatility in commodity markets, remote work fraud risks, strategic cost management, and macroeconomic uncertainty effects. His teaching portfolio includes Strategic Cost Management, Management Accounting, and Financial Accounting courses at both undergraduate and graduate levels.
