Muhasebede Dijitalleşme (G339) | GSÜ

Content

Objective

- This course aims to provide students with an understanding of the digital transformation of accounting information systems and to equip them with the technical knowledge and skills required for processing, analyzing, and reporting financial data in digital environments. In addition, it seeks to develop students' analytical perspectives, enabling them to evaluate the impact of digitalization on the accounting profession.

Course Content

-Accounting Digitalization and Digital Transformation Process

The concept of digitalization in accounting and the digital transformation process
Structure and operation of Accounting Information Systems (AIS)
Electronic document applications (e-Invoice, e-Ledger, e-Archive)
Cloud-based accounting systems
Automation in accounting and Robotic Process Automation (RPA)
Big Data and data analytics applications
The use of Artificial Intelligence (AI) and Machine Learning in accounting
Blockchain technology and its impact on accounting
Digital auditing and continuous auditing systems
Cybersecurity and data privacy
Digital tools in financial reporting processes
The impact of digitalization on the accounting profession
Ethics, data security, and legal regulations.

Course Learning Outcomes

Upon successful completion of this course, students will be able to:

Explain the concept of digital transformation in accounting and its key components.
Describe the structure and operation of Accounting Information Systems (AIS).
Explain electronic document systems (e-Invoice, e-Ledger, etc.).
Evaluate the impact of technologies such as Big Data, Artificial Intelligence (AI), and Blockchain on accounting.

Teaching and Learning Methods

Topic explanation

Presentation

Weekly Contents

Theory Topics
Week	Weekly Contents
1	Introduction and Basic Concepts
2	Challenges of Digitalization in Accounting
3	The Digitalization Process of Accounting
4	Data and Big Data Concepts
5	Types of Data Analytics
6	Data Analytics in Financial Accounting
7	Data Analytics in Management Accounting
8	Data Analytics in Auditing
9	Strategic Management Accounting and Analytics
10	The Impact of Artificial Intelligence and Automation on Accounting
11	Blockchain and Accounting
12	Data Security and Ethics
13	Future Perspectives
14	General Evaluation

Assessment System

Contribution to Overall Grade
Activities	Number	Contribution
Contribution of in-term studies to overall grade	0	0
Contribution of final exam to overall grade	0	0
Total	0	0

In-Term Studies
Activities	Number	Contribution
Assignments	0	0
Presentation	1	10
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
Make-up	0	0
Total	2	40

Relation of Proficiency

No	Program Learning Outcomes	Contribution
No	Program Learning Outcomes	1	2	3	4	5
1	The acquisition of high-level knowledge of the functions of production management and marketing, management, accounting and finance; the skill of using this knowledge.					X
2	The acquisition of basic conceptual knowledge about scientific fields related to professional life, such as law, economics, sociology, psychology, social psychology and quantitative methods.					X
3	The ability to work effectively in a team; the ability to pass on knowledge to other members of the team.					X
4	The competence to use his/her knowledge on the field, to analyze and interpret the data obtained, to identify the problems encountered, to provide appropriate solutions and scientifically defend these solution suggestions when necessary.					X
5	The competence to determine the aims and objectives of the company or institution in which he/she is employed by taking into account the needs, the competitive dynamics of the market and by calculating the risks incurred; the ability to engage in entrepreneurship and establish and manage a business.					X
6	Awareness of constantly updating his/her professional knowledge and skills; the ability to adapt to change and innovation; the competence to evaluate critically the information he/she has acquired.					X
7	Basic knowledge of information and communication technologies required for professional life; the ability to use core office programs at an advanced level; expertise in data processing and report writing in the IT environment.					X
8	Ability to follow current information in his/her field in both English and French and to communicate in writing and verbally with stakeholders in both languages.				X
9	The ability to conduct researches and studies taking into account the market, dynamics of competition, organizational and global factors and scientific methods; contribute to projects, take responsibility in projects, display competence to make innovative and effective decisions.					X
10	Ability to develop strategies, find creative solutions to management problems by building relations with other areas of the social sciences and take the responsibility of these decisions.					X
11	Consciousness of taking into account ethical values, when making decisions and being involved in business life.					X
12	Awareness of the impact of practices related to his/her field on the global and social dimensions (universality of social rights, social justice, cultural values, environmental problems, sustainability, etc.) and their legal consequences.					X

ECTS

Activities	Number	Period	Total Workload
Class Hours	1	2	2
Working Hours out of Class	0	0	0
Assignments	0	0	0
Presentation	1	0	0
Midterm Examinations (including preparation)	1	0	0
Project	0	0	0
Laboratory	0	0	0
Other Applications	0	0	0
Final Examinations (including preparation)	1	0	0
Quiz	0	0	0
Term Paper/ Project	0	0	0
Portfolio Study	0	0	0
Reports	0	0	0
Learning Diary	0	0	0
Thesis/ Project	0	0	0
Seminar	0	0	0
Other	0	0	0
Make-up	1	0	0
Yıl Sonu	0	0	0
Hazırlık Yıl Sonu	0	0	0
Hazırlık Bütünleme	0	0	0
Total Workload			2
Total Workload / 25			0.08
Credits ECTS			0