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GRADUATE INSTITUTE of SOCIAL SCIENCES / DEPARTMENT of BUSINESS ADMINISTRATION
Accounting-Masters with Thesis
Course Catalog
http://www.sbe.ktu.edu.tr/sbe2/index.php
Phone: +90 0462 3772437
SBE
GRADUATE INSTITUTE of SOCIAL SCIENCES / DEPARTMENT of BUSINESS ADMINISTRATION / Accounting-Masters with Thesis
Katalog Ana Sayfa
  Katalog Ana Sayfa  KTÜ Ana Sayfa   Katalog Ana Sayfa
 
 
ISL5920Corporate Accounting3+0+0ECTS:7.5
Year / SemesterSpring Semester
Level of CourseSecond Cycle
Status Elective
DepartmentDEPARTMENT of BUSINESS ADMINISTRATION
Prerequisites and co-requisitesNone
Mode of DeliveryFace to face
Contact Hours14 weeks - 3 hours of lectures per week
LecturerProf. Dr. Abdulkerim DAŞTAN
Co-LecturerNone
Language of instructionTurkish
Professional practise ( internship ) None
 
The aim of the course:
To give information concerned with issues of corporate accounting.
 
Programme OutcomesCTPOTOA
Upon successful completion of the course, the students will be able to :
PO - 1 : define corporate governance and its principles.1,2,81,3,
PO - 2 : explain corporate governance relation with accounting information system.1,2,81,3,
PO - 3 : evaluate the accounting information systems' benefits on corporate government.1,2,81,3,
PO - 4 : recognize the corporate governance regulations in accounting standards.1,2,81,3,
PO - 5 : evaluate the corporate governance in the perspective of auditing principles.1,2,81,3,
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

 
Contents of the Course
Corporate Governance, Corporate Governance Principles, Accounting Information System, Auditing, Accounting Information Systems' Benefits on Corporate Governance, Accounting Standards and Corporate Governance.
 
Course Syllabus
 WeekSubjectRelated Notes / Files
 Week 1Basic concepts and definitions (corporate governance and accounting)
 Week 2The history of corporate governance
 Week 3Principles of corporate governance
 Week 4Discussion paper: OECD principles of corporate governance (2004)
 Week 5Discussion paper: Capital Markets Board SPK principles of corporate governance (2005)
 Week 6The interaction between corporate governance principles and accounting
 Week 7Discussion paper: Aysan, M. 2007, Accounting and Corporate Governance
 Week 8Accounting information system and principles of corporate governance
 Week 9Mid-term exam
 Week 10Accounting profession and principles of corporate governance
 Week 11Accounting education and principles of corporate governance
 Week 12quiz
 Week 13International accounting standards (IFR) and principles of corporate governance
 Week 14Discussion paper
 Week 15Discussion paper
 Week 16End-of-term exam
 
Textbook / Material
1Yazıcı, M. 2003, Kurumsal Muhasebe Denetimi, İstanbul Yeminli Mali Müşavirler Odası Yayını, İstanbul. .
2Gürbüz, A.O. - Ergincan, Y. 2004, Kurumsal Yönetim Türkiye'deki Durumu ve Geliştirilmesine Yönelik Öneriler, Literatür Yayınları, Nr.116, İstanbul,
3Daştan, A. 2010, Kurumsal Yönetim İlkeleri ve Kurumsal Muhasebe Etkileşimi, Bankacılar , 72, 3-18.
 
Recommended Reading
1OECD 2004, Principles of Corporate Governance, http:// www.oecd.org
2SPK 2005, Kurumsal Yönetim İlkeleri, 2003 / 2005 http://www.spk.gov.tr
3Yazıcı, M. 2006, Kurumsal Muhasebe Düzeni ve Bunun Türkiye'deki Durumu, İstanbul Yeminli Mali Müşavirler Odası Raporu, 15 Haziran, s.15-49.
4Aysan, M. 2007, Muhasebe ve Kurumsal Yönetim, Muhasebe ve Finansman Dergisi, Sayı: 35
5Aguilera, R. V. 2005, Corporate Governance and Director Accountability: An Institutional Comparative Perspective, British Journal of Management, Vol: 16.
6Bushman, R. M. - Smith, A. J. 2001, Financial Accounting Information and Corporate Governance, Journal of Accounting and Economics, Vol: 32,
7Pesqueux, Y. 2005, Corporate Governance and Accounting Systems: A Critical Perspective, Critical Perspectives on Accounting, Vol: 16
 
Method of Assessment
Type of assessmentWeek NoDate

Duration (hours)Weight (%)
Mid-term exam 9 04/2025 2 30
Homework/Assignment/Term-paper 12 06/2025 1 20
End-of-term exam 16 06/2025 2 50
 
Student Work Load and its Distribution
Type of workDuration (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 1 2
Ödev 3 2 6
Kısa sınav 1 1 1
Dönem sonu sınavı için hazırlık 12 3 36
Dönem sonu sınavı 2 1 2
Total work load225