Surmen, Yusuf; Kaya, Ugur and Yayla, Hilmi Erdogan (2006): Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire. Unpublished.
Kaya, Ugur and Yayla, Hilmi Erdogan (2007): Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice. Unpublished.