Yasar Bayraktar

Lecturer in Accountancy

Birmingham City Business School

Email:: Yasar.Bayraktar@bcu.ac.uk

Yasar Bayraktar is Lecturer of Accountancy and Governance at Birmingham City Business School, UK. Previously, he worked as a Asst. Prof. at Karadeniz Technical University. He served as a Deputy Head of Business Department and Head of Internship Commission.

He holds a Ph.D. in Business Administration from the Karadeniz Technical University. He is also Certified Public Accountant and affiliate member of The Union of Chambers of Certified Public Accountants of Turkey (TURMOB - IFAC Member).

His research areas are financial accounting, financial reporting, cost accounting, financial statement analysis, accounting ethics, environmental accounting, and accounting history. He is the author and co-author of many publications.

Areas of Expertise

Qualifications

Memberships

Teaching

Research

Publications

Published Papers

Bayraktar, Y. & Tutuncu, A. (2022), Does the Tax Planning Effect R&D Expenditures? A Study of Borsa Istanbul (BIST) Manufacturing Sector, Istanbul Business Research, 51 (2), 563-581.
Bayraktar, Y. & Atasel, O. Y. (2022), Examining the Relationship between the Modified Value-Added Intellectual Coefficient and Financial Performance: A Study on the BIST Bank Index, Journal of Accounting Institute, 67, 27-55.
Surmen, Y. & Bayraktar, Y. (2021), Historical Development of Accounting and Account Theories: Mercantile Account Theory, Accounting and Financial History Research Journal, 21 Special Issue, 237-252.
Surmen, Y. & Bayraktar, Y. (2021), Accounting Transactions of Research and Development (R&D) Expenditures in the Framework of Turkish Accounting Regulations, Accounting and Auditing Review, 21 (63), 39-60.
Kaya, U., Bayraktar, Y. & Atasel, O. Y. (2020), Accounting Transaction of Concordatum in Terms of Turkish Accounting Regulations, Vergi Sorunlari Journal, 387, 36-49.
Bayraktar, Y. & Tutuncu, A. (2022), The Effect of R&D Expenditures on Earnings Management: A Research on BIST-All Shares, Istanbul Business Research, 49 (2), 303-317.
Kaya, U., Atasel, O. Y. & Bayraktar, Y. (2020), The Examination and Accounting of Operational Leasing in Terms of Turkish Accounting Regulations, Hitit University Journal of Social Sciences Institute, 13 (2), 264-286.
Tutuncu A., Bayraktar Y. & Gonulacan, A. (2020), The Relationship Between Ergonomic Workplace and Productivity: A Research on Academic Staff of Karadeniz Technical University, Mehmet Akif Ersoy University Journal of Economics and Administrative Sciences Faculty, 7 (1), 93-117.
Dastan A., Bayraktar Y. & Bellikli U. (2019), Scientific Research and Publication Ethics Education in Social Sciences in Turkey: A Research in Context of Ideal, Global Journal of Economics and Business Studies, 8 (15), 21-39.
Eyuboglu K. & Bayraktar Y. (2019), Evaluation of Financial Performances in terms of Sub-Sectors of Basic Metal Industry with AHP and TOPSIS Methods, Bulletin of Accounting and Finance Review, 2 (1), 1-10.
Eyuboglu K. & Bayraktar Y. (2018), Evaluation of Financial Performance According to Firm Scale: Case of Manufacturing Sector, Hitit University Journal of Social Sciences Institute, 11 (3), 1708-1790.
Surmen, Y., Bayraktar, Y. & Guvemli, O. (2018), Multi Ledger Period in Turkish Accounting History:1926-1949, Accounting and Financial History Research Journal, 15, 39-66.
Surmen, Y., Bayraktar, Y. & Bayraktar, B. (2016), Traces of Accounting in Fictional Text: Fuzuli's Complaint, Accounting and Financial History Research Journal, 11, 46-70.
Surmen, Y. & Bayraktar, Y. (2015), The Evaluation of Using Professional Judgment in Accounting and Auditing Profession: A Survey on Listed Companies in Borsa Istanbul (BIST) 100 Index, Accounting and Financial History Research Journal, 9, 108-152.
Dastan A., Bellikli U. & Bayraktar Y. (2015), A Research for Students in KTU- Faculty of Economics & Administrative Sciences in Ethical Dilemma and Decision Making in Accounting Education, The International Journal of Economic and Social Research, 11 (1), 75-92.
Dastan A., Bayraktar Y. & Bellikli U. (2015), The Creating Awareness of Ethical Dilemma and Ethical Decision Making in Accounting Profession: A Research in Trabzon, Ataturk University Journal of Economics and Administrative Sciences, 29 (1), 63-82.

Book Chapters

Bayraktar, Y. (2021), The Impact of Robotic Process Automation on the Accounting and Auditing Profession, in: Scientific Approaches and Researches in Accounting Issues, Karabulut S., Editor, Gazi Publication, Ankara, Turkey, pp.289-311. (ISBN: 978-625-7530-09-5)
Atasel, O. Y. & Bayraktar, Y. (2021), Accounting for Logistic Sectors Railway Transportation Transactions in Terms of TAS/TFRS and SMEs FRS, in: International Studies in Social, Humanities and Administrative Sciences VI - Karabulut S., Editor, Gazi Publication, Ankara, pp.385-415. (ISBN: 978-625-7405-81-2)
Bayraktar, Y. & Tutuncu A. (2021), Are Tax Revenues and E-Applications Effective in Reducing The Informal Economy?, in: Economics, Fiscal and Financial Application's Empirical Consequences, Volume 2 - Karabulut S., Editor, Gazi Publication, Ankara, pp.61-79. (ISBN: 978-625-7258-83-5)
Surmen Y., Kose I., Bayraktar Y. & Yaz D. A. (2019), Record Keeping Culture in The Eastern Roman Empire (Byzantium) (330 - 1453 AD), in: History of Middle East Accounting, Aslan M., Koterin, H.C., Editor, Turkish Court of Accounts, Ankara, pp.297-370. (ISBN: 978-975-7590-36-1)
Kaya U. & Bayraktar Y. (2016), Corporate Environmental Reporting in Turkey: Status and Challenges, in: Sustainability and Management: An International Perspective, Caliyurt K. & Yuksel U., Editor, Routledge, London/New York. (ISBN: 978-147-2455-05-5)
Kaya U. & Bayraktar Y. (2016), Railway Transport Accounting Transactions in: Transportation Accounting, Surmen Y., Editor, Umuttepe Publications, Istanbul, pp.406-528. (ISBN: 978-605-5100-63-6)

Refereed Congress / Symposium Publications in Proceedings

Bayraktar Y. (2022), The Quality of Environmental Accounting Disclosure: A Research On BIST-Chemicals, Petroleum Rubber and Plastic Products Sector, Artvin Coruh University International Congress on Ecology, Economy and Regional Development, Artvin-Turkey, 9-11 June 2022.
Surmen Y. & Bayraktar Y. (2021), Historical Development of Accounting and Account Theories: Mercantile Account Theory, 2nd International Accounting and Finance History Congress, Trabzon- Turkey, 14-16 October 2021.
Kaya, U., Atasel, O. Y. & Bayraktar, Y. (2020), The Examination of Operational Leasing in terms of Turkish Accounting Regulations, 6th Global Business Research Congress, Istanbul, Turkey, 04 - 05 June 2020, vol.11, pp.73-78.
Kaya, U., Bayraktar, Y. & Atasel, O. Y. (2020), Accounting Transactions of Concordatum in terms of Turkish Accounting Regulations, 6th Global Business Research Congress, Istanbul, Turkey, 04 - 05 June 2020, vol.11, pp.79-83.
Eyuboglu K. & Bayraktar Y. (2018), Evaluation of Financial Performance According to Firm Scale: Case of Manufacturing Sector, 4th Global Business Research Congress, Istanbul, Turkey, 24 - 25 May 2018, 7 (10), pp.62-66.
Eyuboglu K. & Bayraktar Y. (2018), Evaluation of Financial Performances in terms of Sub-Sectors of Basic Metal Industry with AHP and TOPSIS Methods, 4th Global Business Research Congress, Istanbul, Turkey, 24 - 25 May 2018, 7 (11), pp.67-71.
Dastan A. & Bayraktar Y. (2017), The Role and Importance of E-Information in Struggle with Informality: An Evaluation in terms of Accounting Practices in Turkey, 3th Global Business Research Congress, Istanbul, Turkey, 24 - 25 May 2017, vol.3, pp.229-240.
Surmen Y., Guvemli O. & Bayraktar Y. (2016), Multi Ledger Period In Turkish Accounting History: 1926-1949, 14th World Congress of Accounting Historians, Chieti-Pescara, Italy, 25 - 27 June 2016.
Tekin, E. & Bayraktar Y. (2016), A Research for Corporate Social Responsibility Perception of Accounting Professionals: The Case of Trabzon, 2th Global Business Research Congress, Istanbul, Turkey, 26 - 27 May 2016, vol.2, pp.19-26.
Kaya U. & Bayraktar Y. (2015), Examination of Environmental Accounting Applications in the Context of TAS/TFRS, 10th Spanish Conference on Social and Environmental Accounting Research (CSEAR), Sevilla, Spain, 17-18 September 2015, pp.24.