Yasar Bayraktar

Senior Lecturer in Accountancy

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

Dr Yasar Bayraktar is a passionate Senior Lecturer in Accountancy with over 13 years of dynamic academic experience, dedicated to shaping the next generation of accounting and finance professionals. My teaching philosophy centers on igniting student potential through innovative, research-driven education that bridges the gap between theory and practice.

As a CPA, ACCA (PQ), and AAT Tutor, I bring real-world insights into the classroom, enriching the learning experience with practical relevance. Beyond teaching, I work as a sector consultant, helping organizations align with industry best practices while keeping my curriculum current and impactful.

My research focuses on Financial Reporting, Sustainability (ESG, SDGs), Accounting Education, and Economics -areas that are shaping the future of business and society. I am deeply committed to mentoring and coaching students, empowering them to achieve transformative breakthroughs both academically and personally.

Areas of Expertise

Qualifications

Memberships

Teaching

Research

Publications

Published Papers

Perçin, S., Bayraktar, Y. & Kumar, V. (2025), Evaluating The Adoption of Industry 4.0, Sustainability, and Circular Economy Drivers to Achieve Sustainable Development Goals-Oriented Agri-Food Supply Chains, Business Strategy and the Environment, https://doi.org/10.1002/bse.4221
Tutuncu, A., Bayraktar, Y., Khan, K. (2024), Is Geopolitical Risk a Reason or Excuse for Bigger Military Expenditures?, Peace Economics, Peace Science and Public Policy https://doi.org/10.1515/peps-2024-0027
Tutuncu, A., Bayraktar, Y. (2024), The Effect of Democracy and Corruption Paradox on Economic Growth: MINT Countries. Economic Change and Restructuring 57, 148. https://doi.org/10.1007/s10644-024-09726-6
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. (2020), 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

Dastan, A., Bayraktar, Y. & Atasel, O.Y. (2023), Accounting Education, in: The Century of Accounting Education in Turkey, Surmen, Y. Editor, Public Oversight - Accounting and Auditing Standards Authority, pp. 1-37, (ISBN: 978-605-70667-2-5)
Dastan, A., & Bayraktar, Y. (2023), Accounting Education in Turkey in the Period 1980-2023, in: The Century of Accounting Education in Turkey, Surmen, Y. Editor, Public Oversight - Accounting and Auditing Standards Authority, pp. 178-253, (ISBN: 978-605-70667-2-5)
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.