Mahmut Sami Öztürk

Mahmut Sami Öztürk is an Associate Professor at the Faculty of Economics and Administrative Sciences at Süleyman Demirel University in Turkey. Holding a doctorate in Business Administration, his academic journey began with dual bachelor's degrees in Business Administration and Industrial Engineering, followed by a master's and doctorate in Business Administration.

• Education: Licences in Business Administration (Istanbul University, 2006) & Industrial Engineering (Istanbul University, 2007); Master's (Süleyman Demirel University, 2012); Doctorate (Süleyman Demirel University, 2016).

Öztürk's research interests span across internal audit, environmental accounting, financial reporting standards, and sustainability disclosures. He explores how digital transformation impacts accounting practices and audit frameworks, particularly in cooperative organizations and the mining industry. His recent work examines grey system theory in economic models and neuroaccounting trends in Turkey.

The scientific publications reflect a strong focus on audit technology, environmental responsibility, and decision-making models. Öztürk frequently employs analytical hierarchy process (AHP), metaheuristics, and case study methodology to analyze financial performance and compliance across sectors like agriculture, construction, and energy.

• Supervised Theses:
  • PhD: Sevim Ağacı (Environmental Responsibility & Internal Audit)
  • Master's: Süleyra Çakıraslan (E-Transformation in Accounting)
  • PhD: Buğra Ünlü (GRI Standards & Market Value)

Öztürk has co-authored textbooks on international financial reporting standards, forensic accounting, and positive organizational behavior. His work appears in journals like Axioms, The European Journal of Digital Economy Research, and International Research Journal of Applied Finance.