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| ISL5460 | Accounting Professional Ethics Education | 3+0+0 | ECTS:7.5 | | Year / Semester | Fall Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Abdulkerim DAŞTAN | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | A course of investigation and analysing accounting professional ethics education. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | define terms in ethics, professional ethics and professional ethics in accounting. | 1,2,8 | 1,3, | | PO - 2 : | explain the basic approaches of ethics education and professional ethics education in accounting. | 1,2,8 | 1,3, | | PO - 3 : | investigate regulations with respect to the professional ethics education in accounting. | 1,2,8 | 1,3, | | PO - 4 : | evaluate the applications of regulation with respect to the professional ethics education in accounting for Turkey. | 1,2,8 | 1,3, | | PO - 5 : | analyze efficiency of professional ethics education in accounting at accounting education. | 1,2,8 | 1,3, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| Ethics, Professional Ethics, Professional Ethics in Accounting, Ethics Education, Ethics Education in Accounting, Regulation of Professional Ethics Education in Accounting, Regulation of the Professional Ethics Education in Accounting for Turkey. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Basic concepts and definitions (ethics, moral, accounting, accounting profession and accounting education) | | | Week 2 | Interest groups and their expectations from accounting
| | | Week 3 | The role of accounting profession on the economy and business entity | | | Week 4 | Social norms, values, ethics theories and ethics types | | | Week 5 | Discussion paper: Boyce, G. 2008, The social relevance of ethics education in a global(ising) era: from individual dilemmas to systemic crises | | | Week 6 | Accounting professional ethics | | | Week 7 | Discussion paper: IFAC, 2005-2008, Code of ethics for professional accountants | | | Week 8 | Ethics education and the role and importance of ethics education in accounting curriculum | | | Week 9 | Mid-term exam | | | Week 10 | Accounting ethics education in Turkey | | | Week 11 | Discussion paper: Çaliyurt, K. T. 2007, Accounting ethics education in Turkish public universities | | | Week 12 | Quiz | | | Week 13 | Discussion paper | | | Week 14 | Discussion paper | | | Week 15 | Discussion paper: Loeb, S. E. 1994, Ethics and accounting doctoral education | | | Week 16 | End-of-term exam | | | |
| 1 | Armstrong, M. B.ve Diğ. 2003, Ethics Education in Accounting: Moving Toward Ethical Motivation and Ethical Behavior', Journal of Accounting Education, Vol. 21 | | | 2 | IFAC, 2009, IES 4 Professional Values, Ethics And Attitudes, www.ifac.org,
IFAC, 2005/2008, Code of ethics for professional Accountants, www.ifac.org, | | | 3 | Daştan, A., 2009, Etik Eğitiminin Muhasebe Eğitimindeki Yeri ve Önemi: Türkiye Değerlendirmesi, Marmara Üniversitesi - İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt: XXVI, Sayı: 1 | | | |
| 1 | Mintz, S. M. 1992, Cases In Accounting Ethics And Professionalism, Second Edition, McGraw-Hill, Inc., New York
| | | 2 | Çaliyurt, K. T. 2007, Accounting Ethics Education in Turkish Public Universities, Social Responsibility Journal, Vol.3, Nr.4 | | | 3 | Loeb, S. E., 1994, Ethics and Accounting Doctoral Education, Journal of Business Ethics, Vol.13, Nr.10 | | | 4 | Gaa, J. C.-Thorne, L. 2004, An Introduction to the Special Issue on Professionalism and Ethics in Accounting Education, Issues In Accounting Education, Vol.19, Nr.1 | | | 5 | Armstrong, M. B. 1993, Ethics and Professionalism in Accounting Education: A Sample Course, Journal of Accounting Education, Vol.11 | | | 6 | Mintz, S. M. 2006, Accounting Ehics Education: Integrating Reflective Learning and Virtue Ethics, Journal of Accounting Education, Vol.24 | | | 7 | Boyce, G. 2008, The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises, Critical Perspectives on Accounting, Vol. 19 | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2025 | 2 | 30 | | Homework/Assignment/Term-paper | 12 | 12/2025 | 1 | 20 | | End-of-term exam | 16 | 01/2026 | 2 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 8 | 14 | 112 | | Arasınav için hazırlık | 12 | 2 | 24 | | Arasınav | 2 | 2 | 4 | | Ödev | 3 | 2 | 6 | | Dönem sonu sınavı için hazırlık | 1 | 1 | 1 | | Dönem sonu sınavı | 12 | 3 | 36 | | Total work load | | | 225 |
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