Accounting Theory(GE 731)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| GE 731 | Accounting Theory | 1 | 3 | 0 | 0 | 3 | 7 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Elective |
| Course Level | Doctoral Degree |
| Course Instructor(s) | İdil KAYA ikaya@gsu.edu.tr (Email) |
| Assistant | |
| Objective | This doctoral course focuses on the accounting theory as well as the fundamentals and the methodologies of financial accounting research. |
| Content |
1. Introduction to financial accounting theory 2. The financial reporting environment 3. The regulation of financial accounting 4. International accounting 5. Normative theories of accounting: The case of accounting for changing prices 6. The conceptual framework projects 7. Positive accounting theory 8. Unregulated corporate reporting decisions: Considerations of systems oriented theories 9. Extended systems of accounting: The incorporation of social and environmental factors within external reporting 10. Reactions of capital markets to financial reporting 11. Reactions of individuals to financial reporting: An examination of behavioural research 12. Critical Perspective of Accounting 13. Research Methods in Accounting |
| Course Learning Outcomes |
At the end of the course, the student will be able to, 1. Understand the role of accounting and auditing in a free market economy. 2. Understand the theoretical foundation drawn from the academic literature 3. Know about the major themes and methodologies of contemporary empirical financial accounting research 4. Demonstrate the ability to conduct research in accounting. 5. Design efficacious and ethical research that addresses identified gaps in the body of knowledge in accounting and related sub-fields. |
| Teaching and Learning Methods | |
| References |
Deegan Craig and Jeffrey Unerman. Financial Accounting Theory, European edition,Mc Graw Hill, 2006. Mathews, M.R. and Perera, M.H.B., Accounting Theory and development, Chapman & HallLondon, 1991. Riahi-Belkaoui, Ahmed, Accounting Theory, Fifth Edition, Thomson, 2007. Scott, William S., Financial Accounting Theory, fifth edition, Pearson, Toronto, 2009. |
Theory Topics
| Week | Weekly Contents |
|---|---|
| 1 | 1. Introduction to financial accounting theory |
| 2 | The financial reporting environment |
| 3 | The regulation of financial accounting |
| 4 | International accounting |
| 5 | Normative theories of accounting: The case of accounting for changing prices |
| 6 | The conceptual framework projects |
| 7 | Positive accounting theory |
| 8 | Unregulated corporate reporting decisions: Considerations of systems oriented theories |
| 9 | Extended systems of accounting: The incorporation of social and environmental factors within external reporting |
| 10 | Reactions of capital markets to financial reporting |
| 11 | Reactions of individuals to financial reporting: An examination of behavioural research |
| 12 | Critical Perspective of Accounting |
| 13 | Research Methods in Accounting |
| 14 | Research Methods in Accounting |
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 3 | 60 |
| Contribution of final exam to overall grade | 1 | 40 |
| Toplam | 4 | 100 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Assignments | 10 | 10 |
| Presentation | 1 | 20 |
| Midterm Examinations (including preparation) | 1 | 30 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 0 | 0 |
| Term Paper/ Project | 0 | 0 |
| Portfolio Study | 0 | 0 |
| Reports | 0 | 0 |
| Learning Diary | 0 | 0 |
| Thesis/ Project | 0 | 0 |
| Seminar | 0 | 0 |
| Other | 0 | 0 |
| Toplam | 12 | 60 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 3 | 42 |
| Working Hours out of Class | 14 | 5 | 70 |
| Assignments | 14 | 2 | 28 |
| Presentation | 1 | 1 | 1 |
| Midterm Examinations (including preparation) | 1 | 16 | 16 |
| Final Examinations (including preparation) | 1 | 18 | 18 |
| Total Workload | 175 | ||
| Total Workload / 25 | 7.00 | ||
| Credits ECTS | 7 | ||