COURSE UNIT TITLE

: USE OF ACCOUNTING DATA IN INFORMATION PROCESSES

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
IŞL 6109 USE OF ACCOUNTING DATA IN INFORMATION PROCESSES ELECTIVE 3 0 0 5

Offered By

Business Administration

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR AHMET ERDAL ÖZKOL

Offered to

Business Administration

Course Objective

Analysis and examination of the use of information produced by businesses through accounting systems in business decisions

Learning Outcomes of the Course Unit

1   To be able to distinguish the differences of the information produced by the accounting system,
2   To be able to monitor the information production process in the accounting system,
3   To be able to report accounting information production,
4   To be able to analyze different reports produced by accounting systems,
5   To be able to use the information produced by the accounting system in the business world

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Accounting Information System
2 Behavior Patterns of Expenses
3 Traditional and Contemporary Cost Measurement Systems
4 Cost Volume - Profit Analysis
5 Theory of Constraints
6 Capacity Measurement and Management
7 Performance Measurements
8 Midterm
9 Value Chain and Strategic Cost Management
10 Balanced Scorecard
11 Economic Added Value
12 Activity Based Management
13 Target Budgeting and Costing
14 Final Exam

Recomended or Required Reading

Basic Course Resources:

1- ANSARI Shahid, BELL Jan, KLAMMER Thomas; Management Accounting, Strategic Focus ; Houghton Mifflin Company; Boston, New York; 2004.
2- BÜYÜKMIRZA Kamil; Maliyet ve Yönetim Muhasebesi, Tekdüzene Uygun Bir Sistem Yaklaşımı ; Gazi Kitabevi, Ankara 2019.

Subsidiary Resources: Examination of domestic and foreign articles and communiques related to the subject of the course.
Referaences: Making use of the websites of companies in different sectors.
Other course materials: -

Planned Learning Activities and Teaching Methods

Theoretical explanations and applied problem and example solutions related to the course and students' field research.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


Further Notes About Assessment Methods

None

Assessment Criteria

In addition to the midterm and final exams, students are evaluated with the presentation and report they prepared on the scientific research topic they prepared during the semester.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

D.E.U. FEAS Department of Business Administration, Accounting and Finance
e-mail: erdal.ozkol@deu.edu.tr, ozkolerdal@gmail.com
Telefon: (0 232) 301 06 11

Office Hours

Each semester is determined by the lecturer according to the curriculum.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 2 24
Preparation for midterm exam 1 8 8
Preparation for final exam 1 12 12
Preparing assignments 2 10 20
Preparing presentations 3 2 6
Final 1 4 4
Midterm 1 4 4
TOTAL WORKLOAD (hours) 114

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6
LO.11
LO.21
LO.31
LO.4111
LO.51

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

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