Accounting Ethics
accounting and finance
Institute of Social Sciences
Third Cycle (Doctorate Degree)
| Course Unit Title | Course Unit Code | Type of Course Unit | Level of Course Unit | Year of Study | Semester | ECTS Credits |
|---|---|---|---|---|---|---|
| Accounting Ethics | MFD113 | Elective | Doctorate degree | 1 | Fall | 6 |
Name of Lecturer(s)
Prof. Dr. Sami KARACAN
Learning Outcomes of the Course Unit
1) Explains the concept of ethics and basic ethical values.
2) Explains the concept of business ethics and the reasons for unethical behavior.
3) Explains the concepts of professional ethics and accounting professional ethics.
4) Explains approaches to accounting professional ethics.
5) Explains the ethical qualities that professional accountants should have.
6) Explains the rules of professional ethics for the accounting profession internationally and in Turkey.
Program Competencies-Learning Outcomes Relation
| Program Competencies | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | ||
| Learning Outcomes | |||||||||||
| 1 | High | Middle | Low | Low | Low | Middle | Low | Low | Low | Low | |
| 2 | High | Middle | Low | Low | Low | Middle | Low | Low | Low | Low | |
| 3 | High | Middle | Low | Low | Low | Middle | Low | No relation | Low | Low | |
| 4 | High | High | Middle | Low | Low | Middle | Low | No relation | Low | Low | |
| 5 | High | High | Middle | Low | Low | Middle | Low | No relation | Low | Low | |
| 6 | High | Low | Middle | Low | Low | Middle | Low | No relation | Low | Low | |
Mode of Delivery
Face to Face
Prerequisites and Co-Requisites
None
Recommended Optional Programme Components
None.
Course Contents
This course:The Concept of Ethics and Some Concepts Related to Ethics, Basic Ethical Values as a Set of Theories, Principles Based on the Development of Ethical Values, Factors Affecting the Ethical Decision Process, Concept of Business Ethics, Reasons for Unethical Behavior, Concept of Professional Ethics, The Relationship Between Ethics and Professional Ethics, Concept of Accounting Professional Ethics, Purpose of Professional Accounting Ethics and the Need for Ethics in the Accounting Profession, Approaches Towards Accounting Professional Ethics, Ethical Qualifications That Professional Accountants Should Possess, Code of Professional Ethics for the Accounting Profession in the International Field, Code of Professional Ethics for the Accounting Profession in Turkey, covers the topics.
Weekly Schedule
1) The Concept of Ethics and Some Concepts Related to Ethics2) Basic Ethical Values as a Set of Theories
3) Principles Based on the Development of Ethical Values
4) Factors Affecting the Ethical Decision Process
5) Concept of Business Ethics
6) Reasons for Unethical Behavior
7) Concept of Professional Ethics
8) Midterm Examination
9) The Relationship Between Ethics and Professional Ethics
10) Concept of Accounting Professional Ethics
11) Purpose of Professional Accounting Ethics and the Need for Ethics in the Accounting Profession
12) Approaches Towards Accounting Professional Ethics
13) Ethical Qualifications That Professional Accountants Should Possess
14) Code of Professional Ethics for the Accounting Profession in the International Field
15) Code of Professional Ethics for the Accounting Profession in Turkey
Recommended or Required Reading
1- Sami Karacan, Etik Kavramı ve Muhasebe Meslek Etiği, Umuttepe Yayınları, 1.Basım, Kocaeli, 2014, ISBN 978-605-5100-08-7.
Planned Learning Activities and Teaching Methods
1) Lecture
2) Question-Answer
3) Discussion
4) Self Study
Assessment Methods and Criteria
Contribution of Short Exam / Quiz to Course Grade |
40% |
|---|---|
Contribution of Final Examination to Course Grade |
60% |
Total |
100% |
Language of Instruction
Turkish
Work Placement(s)
Not Required