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Banu Esra Aslanertik

Doctoral Lecturer

B.A in Business Administration, M.A. in International Business, PhD. in Business Administration. Experience in private companies on logistics, financial reporting and analysis. Worked as a Research Assistant between 1999-2002, Assistant Professor 2002-2008, Associate Professor 2008-2014, Full Professor 2014-2022 in Dokuz Eylul University in Turkey. 24 years of teaching experience and strong background in Accounting and ability to give various courses in undergraduate and postgraduate levels both in person and online. Also worked as a Vice Rector for two years between 2016-2018 and responsible from the strategic planning, financial affairs, technopark and entrepreneurship activities.
Published 14 articles in indexed journals, 3 books, 4 book chapters and 12 conference proceedings. Supervised 6 MA theses, and 3 PhD dissertations. Interested in sustainability reporting and standard setting, integrated reporting, value creation, data analytics.


PhD, Business Administration, Dokuz Eylul University.

MA, International Business, Dokuz Eylul University

BA, Business Administration, Dokuz Eylul University

Scholarship and Publications


I. ASLANERTİK Banu Esra, YARDIMCI Bengü, “The Relationship Between Compliance Level and Value Creation: Evidence from Integrated Reports in Turkey”, Journal of Financial Reporting and Accounting,, May 2022.

II. ASLANERTIK Banu Esra, COLAK Murat, “The Link Between Sustainability Reporting and Core Characteristics of Sustainable Human Resource Management, International Journal of Contemporary Management, Vol.57, No:4, December 2021.

III. ASLAN Ertan, ASLANERTIK Banu Esra, “The Determinants of Auditor Selection In Terms of Firm and IPO Characteristics: Evidence From BIST (Also Presented in EconAnadolu International Conference in June 2015), Journal of Accounting and Management, Vol 7, No:1, 2017.

IV. ERDEM Sabri, ASLANERTIK Banu Esra, YARDIMCI Bengu, “The Main Determinants of Differences in Compliance Levels for Disclosure Items of IAS 16 in BIST”, Journal of Financial Reporting and Accounting, Vol.15, No: 3, 2017.

V. YILMAZ O. Devrim, KURT GUMUS Guluzar, ASLANERTIK Banu Esra, “Corporate Governance and Voluntary Disclosure: Content Analysis on Borsa Istanbul Hospitality Industry Companies”, Turizam International Scientific Journal, Vol.21, No:1, 2017.

VI. ASLANERTIK Banu Esra, GUMUS Yusuf, "The Comparison of Accounting Standards and Turkish Tax Procedure Law: An Income Statement Application", World of Accounting Science, Vol.14, Issue: 3, 2012.

VII. CELIK Saban, ASLANERTIK Banu Esra, "Linkages Between Value Based Performance Measurements and Risk Return Trade Off: Theory and Evidence", Journal of Economics, Finance and Administrative Science, Vol.16, No: 31, December 2011.

VIII. ASLANERTIK Banu Esra, YAPAN Ahmet, "IAS 23 Borrowing Costs Applications and Comparison with Turkish Tax Law", Vergi Raporu (Tax Report Journal), Year: 18, No:130, July 2010. (In Turkish)

IX. ASLANERTIK Banu Esra, "Fair Value Considerations During the Current Financial Crisis", Journal of Acta Universitatis Danubius, Economica, Vol.6, No:1,2010.

X. ASLANERTIK Banu Esra, OZGEN Isil,"Environmental Accounting in Hotels", Dokuz Eylul University Faculty of Business Journal, Vol.8, No:2, 163-180, 2007.

XI. ASLANERTIK Banu Esra,"Enabling Integration to Create Value Through Process Based Management Accounting Systems", International Journal of Value Chain Management, Vol.1, No:3, 2007.

XII. ASLANERTIK Banu Esra, ILTER Burcu. "Marketing and Cost Dimensions of ISO 9001 Implementations of Small and Medium Sized Manufacturers: A Case Analysis", Ege University Journal, Vol.6, July 2006.

XIII. ASLANERTIK Banu Esra,"Model Supported Supply Chains for Cost Efficient Intelligent Enterprises", Journal of Manufacturing Technology Management, Vol.16, No: 1, 2005.

XIV. ERGUN Ulku, ASLANERTIK Banu Esra,"Comparison of Two Management Accounting Approaches: Activity Based Management and Theory of Constraints", Journal of Turkish Foundation for Accounting Academicians (MODAV), Vol. 4, March 2002. (In Turkish)


I. ERTAS Fatih Coşkun, ASLANERTIK Banu Esra, GUMUS Yusuf, “Cost Analysis in Logistics”, Ataturk University Publications, Course Book, 2013. (In Turkish)

II. ASLANERTIK Banu Esra,"Corporate Social Responsibility and Financial Performance", Ayan Publications, ISBN:978-975-001198-4, (2007). (In Turkish)

III. ASLANERTIK Banu Esra,"Theory of Constraints and Accounting Applications", Dokuz Eylul University Publications,(2002) , Published Thesis as a book. (In Turkish)

Book Chapters

I. ASLANERTIK Banu Esra, YARDIMCI Bengu, “A Comprehensive Framework for Accounting 4.0: Implications of Industry 4.0 in Digital Era”, in Blockchain Economics and Financial Market Innovation, Springer International Publishing, 2019.

II. ASLANERTIK Banu Esra, ERDEM Sabri, KURT GUMUS Guluzar, “Extreme Value Theory in Finance: A Way to Forecast Unexpected Circumstances”, in Risk Management Strategic Thinking and Leadership in the Financial Services Industry, Springer International Publishing, 2017.

III. GUMUS Yusuf, ASLANERTIK Banu Esra, KURT GUMUS Guluzar, “Global Business Strategies in Crisis”, Liquidity Position and Working Capital Adequacy of Companies in Turkey: Outlook from Industry Financial Statements, Springer International Publishing, 2017.

IV. ASLANERTIK Banu Esra, “Accounting Exposure”, in International Financial Management, Ataturk University Publications, Course Book, 2013. (In Turkish)

Conference Presentations and Proceedings

I. ASLANERTIK Banu Esra,"Provisions and Contingencies", Presented in a national accounting workshop February 2010, Izmir. (In Turkish)

II. ASLANERTIK Banu Esra,"Fair Value", presented in a national accounting workshop, September 2009, Izmir. (In Turkish)

III. ASLANERTIK Banu Esra, ERDEM Sabri,"Analyzing Financial Resource Structuring Patterns Using Data Mining: Evidence from Istanbul Stock Exchange", 23rd European Conference on Operational Research, Germany, July 2009.

IV. ASLANERTIK Banu Esra,"Fair Value Considerations During the Current Financial Crisis",1stInternational Econ Anadolu Congress, Eskişehir, June 2009. (Also published in a journal)

V. BALSARI Cagnur Kaytmaz, ASLANERTIK Banu Esra,"Concept Mapping and Accounting Education: Management Accounting Application", 26thTurkish Accounting Education Symposium, Antalya, May 2007. (In Turkish)

VI. ASLANERTIK Banu Esra,"Developing Supply Chain Strategies: A Quality Function Deployment Approach", 4th International Logistics Congress, Izmir, November 2006, 4th International Logistics and Supply Chain Congress Proceedings,75-81.

VII. ASLANERTIK Banu Esra, "Enhancing Supply Chain Performance By Integrating Environmental Cost Information and Activity Based Costing", International Logistics Congress, Izmir, December 2004, International Logistics Congress Proceedings Vol.1.

VIII. ASLANERTIK Banu Esra,"A Framework for Environmental Accounting Practices Within Convergence", AACF 1st International Accounting Conference MODAV, Istanbul, November 2004, Special Issue.

IX. ASLANERTIK Banu Esra,"How Mass Customization Enhances the Effectiveness of Supply Chain Management", IAME Annual Conference, Izmir, June 2004, IAME Annual Conference Proceedings Volume 1,98-106.

X. ASLANERTIK Banu Esra,"Enhancing Quality Function Deployment and Cost Reduction by Using Theory of Constraints", 1st National Quality Function Deployment Symposium, Izmir, April 2002, 405-413.

XI. ASLANERTIK Banu Esra,"The Importance of Value Engineering and Cost Function Analysis in Achieving Comparative Advantage",2nd National Production Researches Symposium, Istanbul, November 2001, 143-147. (In Turkish)

XII. DURUKAN Banu, ASLANERTIK Banu Esra, "Learning Organizations and Accounting Firms", 19th Turkish Accounting Education Symposium, Antalya, May 2000. (In Turkish)


  • ACC 114
  • ACC 218
  • ACC 305
  • ACC 314
  • ACC 332
  • ACC 422

I. International Management Accountants

II. American Accounting Association

I. IMA Sustainability Business Practices Certificate, (June 13, 2023)

II. CMA, in process

Doctoral Lecturer Banu Esra Aslanertik

Contact Information

Office: Building 3N Room 226