Hilmi H. Elifoglu, Ph.D.

Associate Professor
Department of Accountancy
MBA, Accounting & Information Systems, University of Minnesota, Graduate School of ManagementPhD, Econometrics and Money and Banking, New School for Social ResearchMA, Economics, New School of Social ResearchBA, Finance and Economics, Ankara University, Political Science Faculty
Associate Professor I. Hilmi Elifoglu, holds a Ph.D. in Economics from the New School for Social Research with post-doctoral studies in accounting and information systems at the University of Minnesota, Graduate School of Management. He is a Certified Information Systems Auditor. Professor Elifoglu has published thirteen articles in such peer-reviewed journals as: Bank Accounting & Finance, Commercial Lending Review, The Practical Accountant, and the Review of Business and in such professional journals such as PC Week (Turkish Edition). He has authored chapters in two books and has presented eight papers at such international and regional forums as the Global Business and Technology Association, the American Academy of Accounting and Finance, the Northeast Business and Economic Association, the Eastern Economic Association, the Western Economic Association and the Minnesota Academy of Sciences, and has had several of his works included in their proceedings. Professor Elifoglu has extensive experience in providing consulting and outsourcing services for the design, implementation, and management of medium and large-scale information systems. His client list included the Turkish Ministry of Finance (Turkish Internal Revenue Service), Hyder Engineering and Consulting (British Engineering Consulting and Construction Control Corporation), Marinex GmbH and Aykor AS (German-Turkish logistics firm), Kutahya Porcelain AS, Her-is Turizm Sanayi ve Ticaret AS, Gurok Turizm ve Madencilik (diversified holding company), Degirmisaz Komur Isletmeleri (coal mining), Club Ali Bey (resort), Glass Manufacturing, and Ges.net (ISP Services). He was also the Partner in Charge of IT Consulting for the public accounting firm Gureli Yeminli Mali Musavirlik, the Turkish member firm of Nexia International.

Teaching Interests

Information Systems, IS Security, IS Audit, Cost/ Management Accounting

Research Interests

Information System Audit and Security, Data Modeling

Courses Taught


Select Publications

Journal Articles

Elifoglu, I. H., Guzey, Y., and Tasseven , O. (2014). Cloud Computing and the Cloud Service User's Auditor. New York: Review of Business, St. John's University. vol. 35, pp. 76-84.