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| ISL5700 | Environmental Accounting | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | -- | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To give information theorical and practical information about environmental accounting and reporting which is implemented at business level for solving environmental problems. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Understand environmental issues within financial accounting model framework. | 1,2,8 | 1,3, | | PO - 2 : | Cognize environmental issues within expanded financial accounting model (environmental accounting) framework | 1,2,8 | | | PO - 3 : | Implement environmental accounting system in a sample industrial company. | 1,2,8 | | | PO - 4 : | Evaluate environmental accounting approaches critically, both national and global level. | 1,2,8 | | | PO - 5 : | Synthesis trends and potential future directions for environmental accounting, both nationally and globally | 1,2,8 | | | PO - 6 : | Analysis comparatively environmental reporting and auditing approaches with traditional approaches. | 1,2,8 | | | 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 | | |
| Social Responsibility at Corporations, Impacts of Business Enterprise and Natural Environment Interactions on Accounting, Relations Environmental Accounting with Other Branches in Accounting Disciplines, Implementations of Environmental Accounting in Businesses, Environmental Reporting and Auditing. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | social responsibility- business and natural environment relations
| | | Week 2 | environmental accounting within context natural environment and accounting interactions: Definition and historical development | | | Week 3 | Relationship between environmental accounting and financial accounting
| | | Week 4 | Relationship between environmental accounting and cost accounting
| | | Week 5 | Relationship between environmental accounting and management accounting
| | | Week 6 | Implementation of environmental accounting: pre-terms and steps
| | | Week 7 | The role of accountants in environmental accounting
| | | Week 8 | Environmental Reporting: Concepts and methods | | | Week 9 | Mid-term exam | | | Week 10 | Environmental Reporting theories: legitimacy and stakeholder theories
| | | Week 11 | Environmental reporting in Turkey: General situations and problems
| | | Week 12 | Sustainable reporting, homeworks
| | | Week 13 | Environmental auditing: definition and types
| | | Week 14 | Relationship between environmental auditing and financial auditing
| | | Week 15 | Implementation of environmental auditing in a company
| | | Week 16 | End-of-term exam | | | |
| 1 | Kaya, U. 2006, İşletme- Doğal Çevre İlişkilerinin Mali Tablolar Aracılığıyla Raporlanması ve Denetimi, SPK Yayınları, Ankara.
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| 1 | Schaltegger, S ve Burritt, R. 2000, Contemporary Environmental Accounting, Greenleaf, Sheffield,
| | | 2 | Gray, R. ve Bebbington, J. 2001, Accounting for the Environment, Sage Publications, London.
| | | 3 | Özbirecekli, M. 2002, Çevre Muhasebesi, Naturel Kitap ve Yayıncılık, Ankara.
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| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2021 | 2 | 30 | | Homework/Assignment/Term-paper | 12 | 12/2021 | 1 | 20 | | End-of-term exam | 16 | 01/2022 | 3 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Laboratuar çalışması | 0 | 0 | 0 | | Uygulama | 0 | 0 | 0 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 3 | 3 | 9 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Total work load | | | 9 |
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