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22_R.Aktas_02

Prof. Dr. Rafet AKTAŞ

Vice Rector for Digital Transformation

EDUCATION

Ph.D.: Accounting and Finance, Gazi University, Türkiye (2005)

MSc : Accounting and Finance, Dumlupinar University, Türkiye (2000)

BS     : Accounting and Finance Teaching, Türkiye (1997)

AREAS OF INTEREST

Accounting, Financial Accounting, Auditing

EXPERIENCE

Academic Experience

University of New York Tirana (AL), Department of Business Administration, Full Professor (2022 – Current)

Ankara Yıldırım Beyazıt University (TR), Business School, Full Professor (2015-2022)

Ankara Yıldırım Beyazıt University (TR), Business School, Associate Professor (2011-2015)

Brock University (CA), Goodman School of Business, Visiting Scholar (2012-2013)

Dumlupinar University (TR), Department of Management, Associate Professor (2010-2011)

Dumlupinar University (TR), Department of Management, Assistant Professor (2006-2010)

Gazi University (TR), Institue of Social Science, Research Assistant (2001-2005)

Dumlupinar University (TR), Department of Management, Research Assistant (1998-2001)

Administrative Experience 

University of New York Tirana, Vice Rector (2022-…)

Ankara Yıldırım Beyazıt University, Business School, Dean (2020-2022)

Ankara Yıldırım Beyazıt University, Sereflikochisar Applied Sciences Faculty, Dean (2018-2021)

Ankara Yıldırım Beyazıt University, Business School, Acting Dean (2017-2019)

Ankara Yıldırım Beyazıt University, Business School, Acting Dean (2015-2016)

Ankara Yıldırım Beyazıt University, Business School, Vice Dean (2015)

Dumlupınar University, Kutahya Vocational School of Technical Sciences, Vice Manager (2008-2009)

Dumlupınar University Faculty of Economics and Administrative Sciences, Vice Manager (2007-2008)

Professional Experience

AYBU Technology Transfer Office Co., Deputy Chairman of the Board (2020-2021)

Inter University Council – UAK, Member of the Equivalence Commission (2018-2022)

Recognition and Equivalence Commission-YOK, Member of the Sub-commission (2021-2022)

RESEARCH OUTPUTS

Refereed Journal Articles

Aktas, R., & Acar, M. (2020). Critical audit matters within the perspective of audit materiality threshold: Borsa Istanbul case, Hacettepe University Journal of Economics and Administrative Sciences, 38(2), 185-214.

Aktas, R., & Acar, M. (2018). Research and trends in accounting education from 2009 to 2016: A content analysis of publication in selected journals. International Journal of Social Sciences and Education Research, 4(2), 289-302.

Aktas, R., Elayan, F., Pacharn, P., & Brown K. (2017). The impact of the Volcker rule on targeted banks, systemic risk, liquidity, and financial reporting quality. Journal of Economics and Business, 96, 69-89.

Aktas, R., Acar, M., & Temiz H., (2017). Impact of changeover to IFRS 16 from IAS 17 leases on financial statements: Borsa Istanbul Case, MÖDAV, 19(3), 592-623.

Aktas, R., Acikalin, S., Celik G., & Bakin B. (2015). The determinants of banks’ capital adequacy ratio: Some evidence from southeastern European countries. Journal of Economics and Behavioral Studies, 7(1), 79-88.

Aktas, R., & Unal, S. (2015). The relationship between financial efficiency ratios and stock prices: An investigation on Turkish insurance companies listed in Borsa Istanbul, Marmara Universitesi Finansal Arastırmalar ve Calismalar Dergisi, 7(12), 1-16.

Aktas, R., & Acar, V. (2010). Expectations from cost accounting education in modern production function: An educational model proposal, Dumlupinar University Journal of Social Science, 27.

Aktas, R., Akdogan, N., & Unal, S. (2009). Effects of inflation accounting on financial ratios: An empirical analysis on non-financial firms in Istanbul stock exchange, ICFAI University Journal of Accounting Research, 8(2), 47-62.

Aktas, R. (2009). Effects of inflation accounting application on financial statements of SMEs and ISE firms, Dumlupinar University Journal of Social Science, 23.

Aktas, R., & Acar, V. (2009). Accounting education in ERP: A modal proposal, TURMOB, Journal of Accounting and Auditing, 8(27).

Aktas, R., Acikalin, S., & Unal S. (2008). Between stock markets and macroeconomic variables: An empirical analysis of the Istanbul stock exchange, Investment Management and Financial Innovations, 5(1), 8-16.

Aktas, R., & Agca, A. (2007). The impact of IAS/IFRS on financial statements of firms listed in Istanbul Stock Exchange (ISE), Dumlupinar University Journal of Social Science, 18.

Aktas, R., Unal, S., &  Acikalin S. (2007). A comparative profability and operating efficiency analysis of state and private banks in Turkey, Bank and Banking Systems, 2(3), 135-141.

Aktas, R., & Agca, A. (2007). First time application of IFRS and its impact on financial ratios: A study on Turkish listed firms, Problems and Perspectives in Management, 5(2), 99-112.

Aktas, R., & Basci, E.S. (2007). Using XBRL in electronic financial reporting environment, Journal of the World of Accounting Science, MÖDAV.

Aktas, R., & Deran, A. (2006). Fair value approach and its determination hierarchy, Journal of Gazi University Economics and Administrative Sciences Faculty, 8(2).

Aktas, R. (2005). An investigation of financial statements specified for dealers and brokers by capital market board, Journal of Financial Solution, 15(73).

Aktas, R., Tokay, S.H., & Deran, A. (2005). Fair value approach in IAS/IFRS and its effect on accounting applications, Journal of the World of Accounting Science, 7(4).

Aktas, R., (2004). A special case in inflation accounting applications: Capital added cost-increase-fund, Gazi University Journal of Commerce & Tourism Education Faculty, 2.

Aktas, R., & Deran, A. (2004). An investigation of national regulations on consolidated financial statements, Gazi University, Institute of Social Sciences, E-journal.

Aktas, R. (2003). Target costing system, Gazi University Journal of Commerce & Tourism Education Faculty, 1.

Aktas, R., Akdogan N., & Akpinar, Y. (2003). An empirical analysis on the application of inflation accounting in Turkish banking system, Journal of Accounting and Auditing, 3(10).

Books and Book Chapters

Aktas, R. (2013). Planning and budgeting of logistics costs, (S.H., Tokay & E. Kaya) Eskisehir, Turkey: Anadolu University.

Aktas, R., Akdogan, N., Deran, A., Acar, V., & Erhan D.U. (2011). Sectoral basis accounting: Along with IAS/IFRS examples, Ankara, Turkey: Gazi Publisher.

Aktas, R., Acar, V., & Kocak, A. (2011). Enterprise research planning: Theory and practice, Ankara, Turkey: Gazi Publisher.

Aktas, R. (2009). Interactions between accounting and integrated systems, Ankara, Turkey: Detay Publisher.

Refereed Conference Presentations

Aktas, R., & Acar, M. (2018). Recent focal points of accounting education from perspective of national and international literature. In Proceedings Book, 5th International Conference on Social Sciences and Education Research, Antalya, Turkey.

Aktas, R., & Ahmad, M.A. (2018). Suggested framework for integrating new and traditional internal control techniques to achive total quality, In Proceedings Book, International Symposium on New Trends in Social Sciences, Tallin, Estonia.

Aktas, R., & Acikalin, S. (2010). Regulations and accounting applications in insurance sector of Turkey, In Proceedings Book, 2nd International Symposium on Sustainable Development, Sarajevo, Bosnia and Herzegovina.

Aktas, R., & Acar, V. (2010). Expectations from cost accounting education in modern production function: An educational model proposal, In Proceedings Book, XXIX. Symposium on Accounting Education, Antalya, Turkey.

Aktas, R., & Agca, A. (2007). First time application of IFRS and its impact on financial ratios: A study on Turkish listed firms, In Proccedings Book, The Balkan Countries 1st International Conference on Accounting and Auditing (BCCA), Edirne, Turkey.

Aktas, R., Tokay, S.H., & Deran, A. (2005). Fair value approach in IFRS and its Effect on accounting applications, In Proceedings Book, XXIV. Symposium on Accounting Education, Mugla, Turkey.

Funded Research Projects

Aktas, R. (2011). TR 33 Region- Organized Industrial Zone-Information System Module, Zafer Development Agency, Project No:2011DFD01-S08B8 (Project Expert)

Aktas, R. (2014-2016).  Status of Volunteering Activities in Turkey and EU A Comparative Perspective, EU (Researcher)

Aktas, R. (2016-2018). Strengthening Entrepreneurial – Sparks, EU, 2016-1 TR01-KA205-033056 (Project Manager)

MEMBERSHIP OF SCIENTIFIC ORGANIZATIONS

Public Oversight Accounting and Auditing Standards Authority

Chamber of Certified Public Accountants of Ankara- CPA-

Other Members