Doctoral Program in Business Administration

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.
Print the course contents
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
Scroll to Top