F.N. CAN (SIMGA)-MUGAN
Address:
(office) Izmir University of Economics
Faculty of Business
Department of Business Administration
Sakarya Cad, No.156
35330, Izmir/Türkiye
Full Name: Fatma Naciye Can Muğan
Maiden Name: Şımga
Phone : +90 (232) 488-8124
Fax: : +90 (232) 279-2626
Mobile : +90 (555) 210-1288
e-mail:
homepage: people.ieu.edu.tr/tr/cmugan
EDUCATION / DEGREES EARNED and PROFESSIONAL CERTIFICATION:
2004 September: Professor
1993 : Serbest Muhasebeci Mali Musavir (S.M.M.M) ( Turkish CPA)
1993 October ; Docent, (equivalent of associate professor rank)
granted by Turkish Higher Education Council
1981June 1987;Ph.D, Dept. of Accountancy;
University of Illinois (UrbanaChampaign); degree earned May 1987;
"Non-financial Indicators in Performance Evaluation of Multinational Enterprises;
Exploring the Use of Fuzzy Outranking Relations"
1979 Fall- 1981 Spring; Yuksek Lisans (Master of Accounting);
Faculty of Business Administration; Istanbul University, Turkey
Thesis on "Comparative Accounting Education in Developed and Developing
Countries: Development of a Curriculum for Turkey"
19731977(June);Lisans (B.A.)(Minor: Production Management);
Faculty of Business Administration, Istanbul University
19661973 : Uskudar Amerikan Kiz Lisesi (American Academy for Girls) Istanbul/Turkey
FELLOWSHIPS:
19811987 : Fulbright Grantee
19661973 : Fulbright Lysee Student
HONORARY SOCIETY MEMBERSHIP:
PHI KAPPA PHI since 1982- Illinois Chapter
ACADEMIC and PROFESSIONAL SOCIETY MEMBERSHIP:
American Accounting Association (AAA) 1981- 2003
During 1990-1991 served on the International Liaison Committee of the International Accounting Section of AAA
Turkish Institute of Certified Public Accountants
MODAV- Accounting Academicians Collaboration Foundation (Turkey)
GRANTS:
§ TUBITAK – SOBAG - TUBITAK - THE SCIENTIFIC AND TECHNOLOGICAL RESEARCH COUNCIL OF TURKEY – Social Sciences Research Group – FINRAP – Financial Reporting Database Development for Companies Traded in Istanbul Stock Exchange – 2006 -2008
§ Turkish Higher Education Council grant to pursue research at University of California – Berkeley- Haas School of Business Accounting group – Summer 2011
AWARDS:
M.E.T.U Department of Management “Prof. Dr. Muhan Soysal Management Education Innovation Encouragement Award”- 2004
NATIONAL COMMITTEE MEMBERSHIP:
§ March 2010 – August 2011 – Member of of Assoc Professorship area commission – Universitelerarasi Kurul – Docentlik Alt Komisyonu Iktisat-Isletme Alani
§ March 2012- April 2013 – Public Oversight Accounting and Auditing Standards Board – Chairing two ad hoc committees on accounting terminology, framework and IFRS 13
ADMINISTRATIVE POSITIONS:
Feb 2013 – Present Dean – Faculty of Business, Izmir University of Economics
Jan 2009 – Feb 2013 Associate Dean – Faculty of Economic and Administrative Sciences, METU
May 2008- Jan 2009 – Member, Faculty Executive Board, METU
Sept 2006- Jan 2009 – Executive-MBA program coordinator, METU
May 2005- May 2008 Chairperson, METU-Department of Business Administration
May 2005-Jan 2009 Member of Faculty Board – METU-Faculty of Economic and Administrative Sciences
May 2005- May 2008 - Board Member – METU –Graduate School of Social Sciences
May 2005- Jan 2009 SUNY –METU Dual Diploma Business Administration Program Coordinator
EDITORIAL BOARD MEMBERSHIP:
Accounting Education- An International Journal-1996-2006
Muhasebe Bilim Dunyasi Dergisi (World of Accounting Science) by MODAV (was also editor-2000; and assoc. editor 2002-2006)
Muhasebe ve Denetime Bakis (published by TURMOB, Turkish Accounting Chambers Association)
The International Journal of Accounting
REFEREE :
Accounting Education , An International Journal
Muhasebe Bilim Dunyasi Dergisi by MODAV
METU Studies in Development : published by Middle East Technical University , Ankara
Muhasebe ve Denetime Bakis ; published by TURMOB, Turkish Accounting Chambers Association
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE)
The International Journal of Accounting
Journal of Business Ethics
European Accounting Association – Scientific Committee 2010, 2011 and 2012
The European Accounting Review
TEACHING EXPERIENCE:
Since 1981 at different universities: (Istanbul University, University of Illinois, Bilkent University, University at Buffalo, and METU North Cyprus Campus) and Izmir University of Economics
Accounting Information Systems (undergraduate)
Accounting Research (Ph.D)
Accounting Theory ( Ph.D.)
Advanced Managerial Accounting (graduate)
Auditing (undergraduate)
Budgeting and Pricing (Executive MBA)
Cost Accounting
Financial (undergraduate, MBA, Executive MBA)
Financial Statement Analysis (undergraduate and graduate)
Intermediate Accounting (undergraduate)
Managerial Accounting (undergraduate and MBA, and Executive MBA or Professional MBA)
Principles of Accounting (undergraduate)
Special Topics in Accounting (undergraduate and graduate)
Topics in Accounting Research (MBA)
WORK EXPERIENCE:
2013 Feb – Present –Dean, Professor, Dept of Business Administration, Izmir Univ. of Economics
2010-Spring – METU, North Cyprus Campus – adjunct professor
2004 February –2103 February: Professor, Middle East Technical University, Dept of Business Administration,
2001 Aug – 2002 July : Visiting Associate Professor State University of New York-Buffalo, Dept of
Accounting and Law
1988 August-January 2004; Bilkent University, Assistant Professor
1987 Oct.1988 July; Istanbul University Faculty of Business Administration,
Assistant professor; Expert for the Center of State Economic Enterprises
1981(Aug.)1987(Feb); Research AssistantIstanbul University; on leave
19791981 July; Research Assistant; Institute of State Economic Enterprises (Devlet Isletmeciligi
Enstitusu) and Chair of Financial AccountingFaculty of Business
Administration (Istanbul University)
EXCHANGE PROGRAMS:
ERASMUS – TILBURG University Seminar Series for Doctoral Students on IFRS
22 June 2009 to 26 June 2009
Summer 2011 – Berkeley- Haas School of Business – Research grant – Turkish Higher Education Council
CONSULTING PRACTICES PERFORMED FOR:
The World Bank- financial analyst in several environmental projects in Turkey
Kreditanstalt fur Wiederaufbau - financial analyst in energy, water and wastewater treatment projects in Turkey; and final appraisal and pre-audit and audit activities
2004 / Financial Consultant to ILLER BANK – training, establishment of long term budgeting for the BANK; appraisal and review of infrastructure projects submitted to ILLER Bank to be received from the World Bank Grant2001 / DİSKİ (Diyarbakır Su ve Kanalizasyon İdaresi) pre-financial appraisal
1999 - 2000 / Worked on Phase V ASKI Water Supply project with Mr.Wiens as a member of Lahmeyer International Team
1992 Sept.-Oct / Analysis and pre-audit of financial statements of T.C.D.D. (Turkish Republic Railroad) for KfW
1991 -2000 / Financial Consultant to ASKI (Ankara Water and Sewerage Authority as member of Lahmeyer International for KfW (Kreditanstalt fur Wiederaufbau), worked in establishment of long term financial budget system; and supervising the process and overseeing the development of a Management Information system in ASKI and project financial control
1990-1991 / Financial Analyst on the GKW Consult team upon recommendation by the World Bank mission (Mr.Paul Bowron) for the South West Coast (Turkey) Environmental Project Preparation for Ministry of Tourism funded by the World Bank- duties performed assessment of financial strength of the municipalities involved (around 50); affordability study; to develop financing alternatives
1990 / Financial Analyst on KfW funded Dalyan-Koycegiz project as a team member of GkW Consult
1990-1991 / Consultant for final financial appraisal of TEK ( Turkish Electricity Corporation) five power plants in Turkey for KfW (Kreditanstalt fur Wiederaufbau)
1989 May-July / Expert Consultant Assistant to IZSU (Izmir Water and Sewarage Authority)- reviewed IZSU's accounts and financial statements to determine their suitability for management decisions; including the determination and correction of major deficiencies, and the design and preparation of projected financial statements; carried on upon the request of the World Bank mission (Mr.Paul Bowron, Mr.Daniel Coyeau)
1988 Nov to 1989 Feb / Assistant financial analyst-in Lavalin and CH2MHILL consortium for financial appraisal of the greater Ankara Sewerage project financed by the World Bank.
1988 / Accounting Systems Design for I.E.T.T (Istanbul Public Transportation Authority)
19871988 / ISKI Istanbul Su ve Kanalizasyon Idaresi (Istanbul Water and Sewerage Company) Design of Internal Control System and Auditing Project,1987
1988 / Auditing of Istanbul Municipality Companies – Masum Turker Denetim
1987- 1988 / Program Coordinator for the Institute of Accounting, Istanbul University
EDUCATIONAL SEMINARS:
2006 February and July and 2005 July International Financial Accounting Standards-Applications – Capital Markets Board (of Turkey)
2004 June 24-25; and July 1-2: Managerial Accounting – Strategic Planning, Decision Making and Pricing- Aselsan – ODTU - SEM
2000 October – Activity Based Accounting – Turkish Central Bank (TCMB)
1999 February 3 : Financial Statement Analysis- Capital Markets Board
1997, November.; Inflation Accounting , National Productivity Center, Ankara
1997, 3-9 November; Financial Reforms , in Recent Development in Economics: Turkish and
Azerbaijani Economies
1996 February-May: Financial Mathematics, Ziraat Bank, School of Banking
1991, 21-24 October: Working Capital Management in Manufacturing Enterprises, National
Productivity Center, Ankara
1990 May :Accounting for Stocks and Bonds, Halk Bankası, Ankara
1987-1988- Financial Accounting, İstanbul University Institute of Accounting- also the Program
Coordinator
CONFERENCE/ PANEL ORGANIZING COMMITTEE CHAIR:
Panel Organized on October 3,2003 at Bilkent University on new accounting standards of Capital Markets Board entitled “Uluslararası Finansal Raporlama Standartlarına Uyum : Nasıl ve Ne Zaman?” (Adapting International Financial Reporting Standards: How and When?)
1stAnnual International Accounting Conference, “On the Way to Convergence”, 3-5 November 2004, Istanbul, Turkey - Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (Accounting Academicians Collaboration Foundation (Turkey))
2nd , 3rd and 4th , 5th , 7th , 8th and 9th Annual International Accounting Conference, November 2005, 2006,2007, 2008, 2010, 2011 and 2012 Istanbul and Izmir, Turkey - Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı (Accounting Academicians Collaboration Foundation (Turkey))
PUBLICATIONS:
Book:
Principles of Financial Accounting-IFRS Based –5th Ed- 2012 – McGraw Hill http://www.mhhe.com/akmanmugan5e
Principles of Financial Accounting,2 nd Ed: 2005; 3rd Ed. -2007 and 4th Ed. Sept 2010
Gazi Kitabevi(Gazi Publishing)
with N. Hosal-Akman
Principles of Financial Accounting: Conflux of International and Turkish Accounting Standards,
Akademi Yayinevi (Publishing), 2001
with N. Hosal-Akman
Book Chapters:
"Turkey" revised chapter in World Accounting, Release 34,eds: John D. Gould; Rajeev N. Parikh; Kurt S. Schulzke, Lexis-Nexis /Matthew-Bender, November 2008
with N.Hosal-Akman
"Turkey" revised chapter in World Accounting, Release 24, L.L.Orsini, J.D. Gould, J.P.McAllister, R.N.Parikh, and K.Schultzke(eds), Lexis-Nexis /Matthew-Bender, November 2002
with N.Hosal- Akman
“Cointegration analysis of official and free rates in an emerging market: the Turkish case”, In: J.Doukas and J.J.Choi (eds) Emerging Capital Markets: Financial and Investment Issues, 85-97, Quarum Books, Westport,CT, 1998
with A.Yuce
"Exploring the Effect of Nonfinancial Indicators on ROI in Multinational Companies" selected to be included in Readings in International Accounting (eds. J.Blake,Jr. and M.Hossein), Section 1: Chapter 27, Thomson Learning, 1996 ( the article was published in The International Journal of Accounting, Volume 27, 1992, 123-136)
"Turkey", chapter in, World Accounting,.L.L.Orsini,J.P.McAllister, R.N.Parikh (eds), Accounting Series, Matthew-Bender, 1995 (same version published in 1998)
Refereed Articles:
International:
Cash Flow Statement as an Evidence for Financial Distress, Universal Journal of Accounting and Finance, Vol.1,No.3, 95 – 102
with N. Sayari
http://www.hrpub.org/download/20140105/UJAF2-12201737.pdf (open access)
Do Global Risk Perceptions Play a Role in Emerging Market Equity Return Volatilities?, Emerging Markets Finance & Trade / July–August 2012, Vol. 48, No. 4, pp. 67–78.
with E.Hacihasanoglu and U.Soytas (SSCI)
An assessment of the effects of teaching methods on academic performance of students in accounting courses, Innovations in Education & Teaching International, Vol. 47,No.3,2010,251-260
with N.Hosal-Akman(SSCI)
Growing tendency to harmonisation with IFRS: some evidences from Turkey, International Journal of Managerial and Financial Accounting, Vol. 1, No. 4, 2009, 398-422
with M.Kocakulah, N.Hosal-Akman, M.Aldogan
“Winds of Change in Accounting Practices in an Emerging Market: Some Observations and Thoughts” Journal Global Business Advancement, Vol. 2, Nos. 1/2, 2009,54-75
with N. Hosal-Akman, D.Arikboga
Commentary on: “Why DCF Capital Budgeting is Bad for Business and Why Business Schools Should Stop Teaching it”, Accounting Education, An International Journal,2006, Vol.15, No.1,21-24
"What Gets the Emerging Markets Going, Politics or Economics? Evidence from Argentina and
Turkey” Emerging Market Finance and Trade, 2006, Vol.42,No.4, 50-77
with Z.Onder (SSCI)
“Convergence to International Financial Reporting Standards: The Case of Turkey”, International Journal of Accounting, Auditing and Performance Evaluation, 2005 Vol. 2, No. 1/2, 127-139
with N.Hosal-Akman
“The influence of nationality and gender on ethical sensitivity: An application of the issue-contingent model”, Journal of Business Ethics, Volume 57, Number 2,139-159,2005
with B.Daly, D.Onkal and L.Kavut (SSCI)
“Professional vs. Amateur Judgment Accuracy: The Case of Foreign Exchange Rates”, Organizational Behavior and Human Decision Processes, 91, 169-185, 2003
with D.Onkal-Atay, J.F.Yates, and S.Oztin (SSCI)
“Contextual Effects on Ethical Sensitivity and Penalty Judgments: The Turkish Case”, Teaching Business Ethics, 7(4), 341-363, 2003
with D.Onkal-Atay
"Privatization in Emerging Markets: The Case of Turkey" Emerging Market Finance and Trade (Formerly Russian and East European Finance and Trade), 39 (5), 83-110, 2003
with A.Yuce (SSCI)
"The Impact of Geographic and Business Segment Diversification Upon Investor's Perceptions of Earnings of U.S. Based Multinational Enterprises" Review of Accounting and Finance, Vol.1, No.2., 71-86, 2002
with D.Senteney and M.S.Bazaz
"Commentary on Popular Television Formats, the Student-as-Consumer Metaphor",
Accounting Education, An International Journal, Vol.9, No.4, 399-401,2000
"Linkages among Eastern European Stock Markets and the Major Stock Exchanges", Russian and East European Finance and Trade, Vol.36, No.6 (November- December), 54-69, 2000
with A.Yuce (SSCI)"Distribution of Quality Costs: Evidence from an Aeronautical Firm", Total Quality Management,
Vol.11, No.2,2000, 227-234
with E.Erel (SSCI)
"An Investigation of the Short and Long-term Relationships Between Turkish Financial Markets" , the European Journal of Finance, 2, 1996,305-317
with A.Yuce
"Accounting in Turkey", the European Accounting Review, Vol.4, No.2, 1995, 351-371(SSCI)
"Exploring the Effect of Nonfinancial Indicators on ROI in Multinational Companies" The International Journal of Accounting, Volume 27,1992,123-136
National:
“Gercege Uygun Deger ve Kriz: Tartismali Iliski”(Fair Value and Crisis: Debated Relation), Muhasebe Bilim Dunyasi Dergisi (World of Accounting Science), Vol.12, no.1, 1-24, 2010
with Erk Hacihasanoglu
"Financial Performance Of Turkish Defense Firms: A Comparative Analysis", Muhasebe Bilim Dunyasi Dergisi (World of Accounting Science), Vol.2, no.4, 77-98, 2000
with E. Coşkun
"IMKB'deki Kucuk Yatirimcilarin Tercihleri ve Davranislari", (Preference and Behavior of Small Investors in Istanbul Stock Exchange), Hacettepe Universitesi, Iktisadi ve Idari Bilimler Fakultesi Dergisi (Hacettepe University Faculty of Administrative Sciences Journal), Vol: 17, no 2, 201-223, 1999