Department of Business Administration

Accounting Ethics(G495)

Course Code Course Name Semester Theory Practice Lab Credit ECTS
G495 Accounting Ethics 5 3 3 0 3 5
Prerequisites
Admission Requirements
Language of Instruction French
Course Type Elective
Course Level Bachelor Degree
Course Instructor(s) Banu DİNCER bdincer@gsu.edu.tr (Email)
Assistant
Objective This course will serve as a general introduction to professional ethics in accounting and business environment. The ethical role, duties and responsibilities of the accounting and auditing profession will be addressed in terms of the fundamental ethical issues of business and society, ethical management, legal and professional rules.
Content Course 1: Introduction
Course 2: Ethical Reasoning: Theories
Course 3: Ethical Reasoning: Effects on Accounting
Course 4: Ethical decision-making in the accounting process and the professional judiciary (1)
Course 5: Ethical and Judicial Professional Decision Making Process in Accounting (2)
Course 6: Ethical Understanding and Corporate Governance in Organizations
Course 7: Midterm 1
Course 8: AICPA Code of Professional Conduct, Audit Responsibilities
Course 9: Earnings Management and Financial Reporting, Quality in Accounting
Course 10: Accounting Fraud and Ethical Dimension: Sunbeam
Course 11: Accounting Fraud and Ethical Dimension: Sersormatic, Xerox, Insignia
Course 12: Accounting Fraud and Ethical Dimension: WorldCom
Course13: Midterm 2
Course14: Accounting Fraud and Ethical Dimension: Enron
Course Learning Outcomes Objectives of the general course
1. Examine the concept of ethics, related theories; explain the importance of the accounting profession and ethics
2. Learn and use the tools and techniques necessary for ethical decision-making, including analysis of ethical situations and identification of stakeholders
3. Understand the concept of professional ethics for accounting professionals with a focus on AICPA and rules in other countries
4. Understand the concept of ethics, the current state of the accounting profession and its effects for the future
Teaching and Learning Methods
References
Print the course contents
Theory Topics
Week Weekly Contents
1 Introduction au Contrôle de Gestion
2 Ethical Reasoning: Theories
3 Ethical Reasoning: Effects on Accounting
4 Ethical decision-making in the accounting process and the professional judiciary (1)
5 Ethical and Judicial Professional Decision Making Process in Accounting (2)
6 Ethical Understanding and Corporate Governance in Organizations
7 Midterm 1
8 AICPA Code of Professional Conduct, Audit Responsibilities
9 Earnings Management and Financial Reporting, Quality in Accounting
10 Accounting Fraud and Ethical Dimension: Sunbeam
11 Accounting Fraud and Ethical Dimension: Sersormatic, Xerox, Insignia
12 Accounting Fraud and Ethical Dimension: WorldCom
13 Midterm 2
14 Accounting Fraud and Ethical Dimension: Enron
Practice Topics
Week Weekly Contents
Contribution to Overall Grade
  Number Contribution
Contribution of in-term studies to overall grade 1 60
Contribution of final exam to overall grade 1 40
Toplam 2 100
In-Term Studies
  Number Contribution
Assignments 2 10
Presentation 1 10
Midterm Examinations (including preparation) 2 40
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 5 60
No Program Learning Outcomes Contribution
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
Activities Number Period Total Workload
Class Hours 14 3 42
Working Hours out of Class 10 2 20
Assignments 2 5 10
Presentation 1 7 7
Midterm Examinations (including preparation) 2 10 20
Project 0 0 0
Laboratory 0 0 0
Other Applications 0 0 0
Final Examinations (including preparation) 1 15 15
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
Total Workload 114
Total Workload / 25 4,56
Credits ECTS 5
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