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 | Lecture, case analysis and exercises |
| References |
Deegan Craig and Jeffrey Unerman. Financial Accounting Theory, International Edition, Mc Graw Hill, 2011. Kothari, S.P. (2001) Capital Market Research in Accounting. Journal of Accounting and Economics, 31, 105-231. Mathews, M.R. and Perera, M.H.B., Accounting Theory and Development, Chapman & Hall, London, 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 |
|---|---|
| 1 | |
| 2 | |
| 3 | |
| 4 | |
| 5 | |
| 6 | |
| 7 | |
| 8 | |
| 9 | |
| 10 | |
| 11 | |
| 12 | |
| 13 | |
| 14 |
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 | ||
| 1 | Upon successful completion of the course the student should be able to understand the fundamentals and the development of scientific thought. | X | ||||
| 2 | Upon successful completion of the course the student should be able to analyze and interpret existing theoretical approaches, and to achieve a new synthesis. | X | ||||
| 3 | Upon successful completion of the course the student should be able to develop expertise in the field through information and experience from different sectors, such as production, marketing, management, accounting and finance. | X | ||||
| 4 | Upon successful completion of the course the student should be able to have a critical mind and to preserve intellectual independence. | X | ||||
| 5 | Upon successful completion of the course the student should be able to combine both advanced level and up to date theoretical and practical knowledge in his/her work. | X | ||||
| 6 | Upon successful completion of the course the student should be able to produce original scientific research. | X | ||||
| 7 | Upon successful completion of the course the student should be able to use qualitative and quantitative research methods expertly. | X | ||||
| 8 | Upon successful completion of the course the student should be able to innovate scientific methods by developing new ones or by applying known scientific methods to new areas. | X | ||||
| 9 | Upon successful completion of the course the student should be able to publish and present own work at reputable international conferences and in indexed journals. | X | ||||
| 10 | Upon successful completion of the course the student should be able to collaborate for research and education purposes with experts from different nationalities and disciplines. | X | ||||
| 11 | Upon successful completion of the course the student should be able to demonstrate sensitivity to the problems between society and the business community, and be proactive in the understanding, investigating and solving of these issues. | X | ||||
| 12 | Upon successful completion of the course the student should be able to regard the scientific ethics with uppermost importance while pursuing their future work. | X | ||||
| 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 | ||