Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Prof. Dr. Sami KARACAN

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) Evaluate professional values and ethics and the relationship between these concepts
2) Evaluate the concept of ethics in the accounting profession
3) Explain the principles and rules of ethics in the accounting profession
4) Explain development of the subject in Turkey and the world
5) Discuss the legal regulations concerning the ethics of the accounting profession in our country

Program Competencies-Learning Outcomes Relation

		Program Competencies
		1	2	3
Learning Outcomes
	1	High	High	High
	2	High	High	High
	3	High	High	High
	4	High	High	High
	5	High	High	High

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

None.

Course Contents

Candidates are provided with profound knowledge on a general overview to the ethical concept, the development of ethics in the World and in Turkey, professional ethics concept, professional ethics is related to the concept of studies and developments in accounting principles during the development of the accounting ethics of arrangements made.

Weekly Schedule

1) General introduction to the topic
2) The Concept of Professional Values
3) Ethics Concept
4) The Relationship Between Ethics and Professional Values
5) Concept of Accounting Professional Ethics
6) Objectives and Approaches in Ethics for Accounting Professional Ethics
7) Need for Accounting Profession Ethics
8) Midterm examination/Assessment
9) Ethical Principles and Rules of Accounting Profession
10) Ethical Qualities of professional accountants
11) In general code of Ethics and Principles in the World
12) International Status of Accounting Profession Ethics
13) Ethical Principles and Rules Regulations for Accounting Profession in Turkey
14) Case studies
15) Case studies
16) Final exam

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion
4) Demonstration
5) Group Study

Assessment Methods and Criteria

Contribution of Semester Studies to Course Grade

20%

		Number	Percentage
Semester Studies	Midterm Examination	1	50%
Semester Studies	Quiz	1	50%

Contribution of Final Examination to Course Grade

80%

Total

100%

Language of Instruction

Turkish

Work Placement(s)

Not Required

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