COURSE UNIT TITLE

: INTEGRATED REPORTING AND ADVANCED PERFORMANCE MANAGEMENT

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ACC 4248 INTEGRATED REPORTING AND ADVANCED PERFORMANCE MANAGEMENT ELECTIVE 3 0 0 5

Offered By

BUSINESS ADMINISTRATION

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

BUSINESS ADMINISTRATION

Course Objective

The course addresses the importance of integrated reporting, creating value over time with integrated thinking and the relationship between integrated reporting elements and advanced performance management.

Learning Outcomes of the Course Unit

1   Understand the evolution and benefits of integrated reporting.
2   Understand the relationship between economic, social, environmental, ethical issues and sustainability.
3   Understand the content of integrated reporting and the structure of its framework.
4   Identify the importance of integrated thinking and its relation to value creation.
5   Identify the relationship between integrated reporting and advanced performance management.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

ACC 3001 - COST AND MANAGERIAL ACCOUNTING

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Governance, Risk, Ethics and Sustainability
2 The Evolution of Integrated Reporting and its Benefits
3 The Evolution of Integrated Reporting and its Benefits
4 Value Creation and Integrated Thinking
5 Value Creation and Integrated Thinking
6 Integrated Reporting Framework - Guiding Principles
7 Integrated Reporting Framework - Content Elements
8 Integrated Reporting Framework - Integrated Report
9 Implementing Integrated Reporting - Management Systems
10 Implementing Integrated Reporting - Credibility, Trust and Assurance
11 Integrated Reporting and Advanced Performance Management
12 Integrated Reporting and Advanced Performance Management
13 Integrated Reporting Examples
14 Integrated Reporting Examples

Recomended or Required Reading

IIRC (2013), The International Integrated Reporting Framework. IIRC London.
Integrated Reporting Examples Database, http://examples.integratedreporting.org/home.
Mervyn King and Leigh Roberts (2013),Integrate: Doing Business in the 21st Century, Juta and Company Ltd, Claremont South Africa, ISBN-13: 978-1485100911.
Wayne Visser, Dirk Matten, Manfred Pohl, Nick Tolhurst (2018) The A to Z of Corporate Social Responsibility. Wiley. Print ISBN:9780470686508
Chandler, David. (2015). Corporate social responsibility: A Strategic Perspective. Business Expert Press.
Çağnur Kaytmaz Balsarı, Fatih Dalkılıc, Burcu Ilter, Seçil Sigali.(2015). Sosyal Sorumluluğa Genel Bakış: Yeşil Muhasebe ve Etik. Türmob Yayınları, Ankara. 978-605-4880-22-5
Esra Aslanertik (2007). Kurumsal Sosyal Sorumluluk ve Finansal Performans. Ayan Matbaacılık. 978-975-001198-4

Planned Learning Activities and Teaching Methods

Lectures and group discussions will be the major methods of instruction. Students need to prepare for the class by reading code of conducts and weekly handouts.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MT Midterm
2 FN Final
3 FCG FINAL COURSE GRADE MT * 0.40 + FN * 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MT * 0.40 + RST * 0.60


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

English

Course Policies and Rules

1. Attending at least 70 percent of lectures is mandatory.
2. Plagiarism of any type will result in disciplinary action.
3. Students are expected to participate actively in class discussions.
4. Students are expected to attend to classes on time.
5. Students must obey the time limits of their presentation.

Contact Details for the Lecturer(s)

fatih.dalkilic@deu.edu.tr

Office Hours

Office hours will be announced later.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 20 20
Preparation for final exam 1 30 30
Midterm 1 1,5 2
Final 1 1,5 2
TOTAL WORKLOAD (hours) 124

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.155
LO.25545
LO.355
LO.45454
LO.555