Dr. Ayhan Tecel is a Lecturer in the Department of Business Administration at Eastern Mediterranean University (EMU), affiliated with the Faculty of Business & Economics. He holds an office in BE272 and teaches courses such as Financial Accounting I & II, Computerized Accounting, and Principles of Accounting. His academic interests focus on accounting methodologies, financial management, and educational practices in business administration. Education: Not explicitly stated in provided texts. Administrative Roles: Supervises PhD theses (e.g., BERKEHAN TUNCERGİL) and serves on thesis committees. Dr. Tecel’s teaching portfolio includes courses like GAST305 (Accounting in Food and Beverage Enterprises) and MUHA 201, reflecting expertise in both theoretical and applied accounting sectors. His website highlights course materials and syllabi, emphasizing practical training in computerized accounting systems. No scientific awards or grants were explicitly mentioned in the provided texts. His professional activities include academic duties such as refereeing, session chairing, and administrative contributions to the department.