ÖRTEN R., TORUN S.
3RD INTERNATIONAL CONFERENCE ON LUCA PACIOLI IN ACCOUNTING HISTORY AND 3RD BALKANS AND MIDDLE EAST COUNTRIES CONFERENCE ON AUDITING AND ACCOUNTING HISTORY, İstanbul, Türkiye, 19 - 22 Haziran 2013, cilt.3, ss.2437-2449, (Tam Metin Bildiri)