COURSE UNIT TITLE

: ETHICS IN ACCOUNTING AND FINANCE

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ACC 4247 ETHICS IN ACCOUNTING AND FINANCE 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 investigates and explores the ethical responsibilities faced by finance and accounting professionals. Students read, discuss, and analyze case studies regarding ethical situations and issues confronted by the accounting and finance profession. The IESBA, AICPA, ACCA, CFA code of conducts are discussed, as well as foundational ethical theory and an approach for identifying and analyzing ethical issues with a focus on current events. Students are expected to make significant written and oral contributions to the class.

Objectives: This course aims to increase the ethical awareness of the students so that they will be able to identify the ethical dilemmas facing finance and accounting professionals and produce solutions by employing professional code of conducts. Students will learn the difference between general ethics and professional ethics and ethical philosophies underlying ethical approaches.

Learning Outcomes of the Course Unit

1   1. Gain ethical awareness and identify ethical dilemmas
2   2. Distinguish ethics and professional ethics
3   3. Learn professional ethics codes in Accounting and Finance
4   4. Apply professional ethical codes to real cases in Accounting and Finance

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

MNO 3002 - BUSINESS ETHICS

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction
2 Ethics and Professional Ethics
3 Ethical Approaches
4 Ethical Approaches
5 Case Study
6 Business Ethics Across Organizational Functions Accounting Ethics & Financial Ethics
7 Case Study
8 Code of Ethics in Accounting
9 Code of Ethics in Accounting
10 Case Study
11 Code of Ethics in Finance
12 Code of Ethics in Finance
13 Case Study
14 General Evaluation

Recomended or Required Reading

Ethics in Accounting: A Decision-Making Approach by Gordon Klein, Wiley Publishing ISBN-13: 978-1118928332 & ISBN-10: 1118928334

Ethics in Finance, Wiley Publishing, ISBN-13: 978-1118615829 & ISBN-10: 1118615824

www.cfainstitute.org/en/ethics

Readings or research topics on the subjects will also be given.

Planned Learning Activities and Teaching Methods

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

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


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.

Contact Details for the Lecturer(s)

fatih.dalkilic@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Group session 10 3 30
Case study 4 3 12
Preparation for midterm exam 1 30 30
Preparation for final exam 1 40 40
Midterm 1 2 2
Final 1 2 2
TOTAL WORKLOAD (hours) 116

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.15355555
LO.25
LO.355
LO.455534