Naim Bugra Ozel

Naim Bugra Ozel
  • Visiting Associate Professor of Accounting

Contact Information

  • office Address:

    1353 Steinberg Hall-Dietrich Hall
    3620 Locust Walk
    Philadelphia, PA 19104-636

Research Interests: Primary: Corporate disclosure, Debt markets / Secondary: Labor relations, Litigation and Legal Considerations, and Taxation

Links: Personal Website

Overview

Bugra Ozel is a Visiting Associate Professor of Accounting at the Wharton School.  He earned his Ph.D. in Accounting from Columbia Business School in 2010 and worked at UCLA and is on leave from his associate professor position at UTD.  He teaches 611-Financial Accounting in the MBA program at the Wharton School.

Professor Ozel’s research interests lie in the interface between accounting and economics. He seeks to address economic issues that can have an impact on regulations, policies, research, and ultimately investor and manager behavior. In his studies, he draws on a number of novel approaches and perspectives, often from the corporate debt markets, to provide insights into causal relations among important constructs in accounting and economics.

Professor Ozel’s research has been published in top journals, including the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, and The Review of Accounting Studies. It is also mentioned in various media outlets including the Wall Street Journal, Bloomberg, and Harvard Business Review. Dr. Ozel is the recipient of UCLA Anderson’s 2014 Dean George Robbins Award for Teaching Excellence.

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Teaching

Current Courses

  • ACCT613 - Fin And Mngl Acct

    This course provides an introduction to both financial and managerial accounting, and emphasizes the analysis and evaluation of accounting information as part of the managerial processes of planning, decision-making, and control. A large aspect of the course covers the fundamentals of financial accounting. The objective is to provide a basic overview of financial accounting, including basic accounting concepts and principles, as well as the structure of the income statement, balance sheet, and statement of cash flows. The course also introduces elements of managerial accounting and emphasizes the development and use of accounting information for internal decisions. Topics include cost behavior and analysis, product and service costing, and relevant costs for internal decision-making. This course is recommended for students who will be using accounting information for managing manufacturing and service operations, controlling costs, and making strategic decisions, as well as those going into general consulting or thinking of starting their own businesses.

    ACCT613001 ( Syllabus )

    ACCT613002 ( Syllabus )

    ACCT613003 ( Syllabus )

Past Courses

  • ACCT611 - FINANCIAL ACCOUNTING

    The objective of this course is to provide an understanding of financial accounting fundamentals for prospective consumers of corporate financial information, such as managers, stockholders, financial analysts, and creditors. The course focuses on understanding how economic events like corporate investments, financing transactions and operating activities are recorded in the three main financial statements (i.e., the income statement, balance sheet, and statement of cash flows). Along the way, students will develop the technical skills needed to analyze corporate financial statements and disclosures for use in financial analysis, and to interpret how accounting standards and managerial incentives affect the financial reporting process. This course is recommended for students who want a more in-depth overview of the financial accounting required for understanding firm performance and potential future risks through analysis of reported financial information, such as students intending to go into security analysis and investment banking.

  • ACCT613 - FIN AND MNGL ACCT

    This course provides an introduction to both financial and managerial accounting, and emphasizes the analysis and evaluation of accounting information as part of the managerial processes of planning, decision-making, and control. A large aspect of the course covers the fundamentals of financial accounting. The objective is to provide a basic overview of financial accounting, including basic accounting concepts and principles, as well as the structure of the income statement, balance sheet, and statement of cash flows. The course also introduces elements of managerial accounting and emphasizes the development and use of accounting information for internal decisions. Topics include cost behavior and analysis, product and service costing, and relevant costs for internal decision-making. This course is recommended for students who will be using accounting information for managing manufacturing and service operations, controlling costs, and making strategic decisions, as well as those going into general consulting or thinking of starting their own businesses.

Activity

Wharton Magazine

Data: Voting Wait Times, Pre-IPO Confidentiality, and More
Wharton Magazine - 10/16/2020