Information Of Programmes

INSTITUTE OF SOCIAL SCIENCES / MUD-525 - ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Code: MUD-525

Course Title: SOCIAL ACCOUNTING APPLICATIONS

Theoretical+Practice: 3+0

ECTS: 6

Year/Semester of Study

2 / Fall Semester

Level of Course

2nd Cycle Degree Programme

Type of Course

Optional

Department

ACCOUNTING AND AUDITING (MASTER'S DEGREE WITHOUT THESIS)

Pre-requisities and Co-requisites

None

Mode of Delivery

Face to Face

Teaching Period

14 Weeks

Name of Lecturer

EDA KÖSE (edakose@nevsehir.edu.tr)

Name of Lecturer(s)

Language of Instruction

Turkish

Work Placement(s)

None

Objectives of the Course

The aim of the course is to discuss social approaches to accounting, to form opinions on controversial issues in accounting.

Learning Outcomes		PO	MME
The students who succeeded in this course:
LO-1	Knows the concept of social responsibility in accounting.	PO-1 Students who have taken the necessary courses based on their 4-year undergraduate level qualifications in the field of business administration or if they have received undergraduate education in another field can develop and deepen their knowledge in the field of accounting at the level of expertise.	Examination
LO-2	Approaches accounting from a social perspective and can discuss from this perspective.	PO-16 Students will be able to develop solutions for complex problems encountered and/or unforeseen in practice, report and present these proposals in accordance with academic publication rules.	Examination
LO-3	Has knowledge of social responsibility accounting.	PO-2 Explain the interaction of accounting with related disciplines such as sociology, psychology, and quantitative methods	Examination
PO: Programme Outcomes MME:Method of measurement & Evaluation

Course Contents
In this course, presentation of financial statements, accounting and culture dimensions, accounting values, environmental accounting, social responsibility approaches in auditing will be covered
Weekly Course Content
Week	Subject	Learning Activities and Teaching Methods
1	The concept of social responsibility in accounting	Lecture, Question and Answer
2	Presentation of financial statements	Lecture, Question and Answer
3	Audit and social responsibility	Lecture, Question and Answer
4	Accounting and culture	Lecture, Question and Answer
5	Balanced Score Card in Accounting	Lecture, Question and Answer
6	Environmental Accounting	Lecture, Question and Answer
7	Fuzzy Accounting	Lecture, Question and Answer
8	mid-term exam
9	Creative Accounting Practices	Lecture, Question and Answer
10	Creative Accounting Practices	Lecture, Question and Answer
11	Intellectual Capital	Lecture, Question and Answer
12	Social Responsibility Approaches in Accounting Auditing	Lecture, Question and Answer
13	Environmental Reporting	Lecture, Question and Answer
14	Integrated Reporting	Lecture, Question and Answer
15	Integrated Reporting	Lecture, Question and Answer
16	final exam
Recommend Course Book / Supplementary Book/Reading
1	Uysal, Özgür Özmen (2004), “Farklı Perspektiflerin Işığında Muhasebe Standartlarının Uluslararası Düzeyde Harmonizasyonu”, 1st Annual International Accounting Conference, 4-5 November 2004, İstanbul-Turkey.
2	Karabinar,S.,(2005) “Muhasebe Iklimi”, Seckin Yayinevi, Ankara, Gökgöz Ahmet (Editör) (2012) Muhasebenin Sosyal Yönü, Dora Yayıncılık.
3	Shalin, Chanchani and Roger Willett (2004), “An Empirical Assessment of Gray’s Accounting Value Constructs”, The International Journal of Accounting, Vol. 39, Issue: 2, pp. 125-154.
Required Course instruments and materials
Textbooks, Notebook, Blackboard

Assessment Methods
Type of Assessment	Week	Hours	Weight(%)
mid-term exam	8	2	40
Other assessment methods
1.Oral Examination
2.Quiz
3.Laboratory exam
4.Presentation
5.Report
6.Workshop
7.Performance Project
8.Term Paper
9.Project
final exam	16	3	60

Student Work Load
Type of Work	Weekly Hours	Number of Weeks	Work Load
Weekly Course Hours (Theoretical+Practice)	3	14	42
Outside Class
a) Reading	3	14	42
b) Search in internet/Library	3	14	42
c) Performance Project			0
d) Prepare a workshop/Presentation/Report			0
e) Term paper/Project			0
Oral Examination			0
Quiz			0
Laboratory exam			0
Own study for mid-term exam	3	7	21
mid-term exam	2	1	2
Own study for final exam	4	7	28
final exam	3	1	3
			0
			0
Total work load;			180