COURSE UNIT TITLE

: ACCOUNTING THEORY

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
DBA 6337 ACCOUNTING THEORY ELECTIVE 3 0 0 9

Offered By

Business Administration (English)

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR PINAR EVRIM MANDACI

Offered to

Business Administration (English)

Course Objective

The objective of this course is to deepen the students knowledge in financial accounting theory and research; relevant financial accounting topics and issues; financial accounting research methods; International Financial Reporting Standards and related topics,; capital market research in accounting; earnings management; corporate governance, social responsibility and financial performance through positive accounting theory and research aspects.

Learning Outcomes of the Course Unit

1   Understand different accounting theories such as positive and normative.
2   Understand the accounting regulatory decisions made by IASB and other financial reporting rule-makers.
3   Evaluate the effects of accounting choices in the analysis of financial statements.
4   Acquire the skills and knowledge to conduct professional research on accounting.
5   To develop abilities to think critically and to structure and defend arguments, and to communicate those arguments effectively on different accounting theories.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 What is Theory Positive and Normative Theories
2 Positive Accounting Theory
3 Agency Theory, Accounting Choice, Manipulation
4 Agency Theory, Accounting Choice, Manipulation
5 Article Discussions
6 Principle vs. Rule Based, Standard Setting and the Framework
7 Valuation, Measurement and its problems
8 Management s Reporting Strategies
9 Earnings Management
10 Disclosure Quality
11 Article Discussions
12 Presentations

Recomended or Required Reading

To be announced.

Planned Learning Activities and Teaching Methods

Lecture, article discussions, case studies, presentations.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

1. The students will describe and compare the different accounting theories.
2. The students will evaluate the financial reporting system and the regulations.
3. The students will illustrate the different aspects of different accounting policies.
4. The students will conduct financial accounting research and will criticise different researches.

Language of Instruction

English

Course Policies and Rules

1. Plagiarism of any type will result in disciplinary action.
2. Attending at least 70 percent of lectures is mandatory.
3. All assignments should be submitted on time. Otherwise will not be accepted.

Contact Details for the Lecturer(s)

esra.aslanertik@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 25 25
Preparation for final exam 1 30 30
Preparing assignments 6 10 60
Preparing presentations 2 10 20
Final 1 3 3
Midterm 1 3 3
TOTAL WORKLOAD (hours) 213

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7
LO.15555255
LO.25333255
LO.35455255
LO.45555255
LO.55555555

CONTACT INFORMATION
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Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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