The main philosophy of our department is to create value. The department focuses on contributing to, not the business world only but the whole society, by both running national and international projects and conducting academic researches and publishes as well as teaching graduate and undergraduate students. While acting, to behave non-discriminatory, non-sexist, and non-speciesist is our unique attitude. Three phenomena are quite important: paradigm, dialectics and intellectuality. Either an academician or a student, all people desire to set the boundaries, not just overstepping them. This is our basic paradigm. Students who are self-confident, daring, self-aware, and visionary are building stones of the department. Taking a critical approach, looking from different perspectives, applying valid and consistent methods, sticking to ethical principles form our dialectical approach. Students that recognize both the result and the process are valuable; and take a lead role while regarding the colleagues, society, and nature would strengthen this approach. Along with management understanding; to plan, organize, direct, and evaluate anything continuously requires different types of knowledge like statistics, decision support, culture, consumer behavior which originated from mathematics, psychology, and sociology. The program is designed to improve the students’ intellectual capacity, as it should be since it contains various study areas.