| Course Name | Code | Semester | T+U Hours | Credit | ECTS |
|---|---|---|---|---|---|
| Basics Of Accounting Philosophy | ISL 004 | 0 | 3 + 0 | 3 | 6 |
| Precondition Courses | |
| Recommended Optional Courses | |
| Course Language | Turkish |
| Course Level | YUKSEK_LISANS |
| Course Type | OPTIONAL |
| Course Coordinator | Prof.Dr. AHMET VECDİ CAN |
| Course Lecturers | |
| Course Assistants | Res. Assist. Hüseyin Can AYAR |
| Course Category | Other |
| Course Objective | To establish the culture of abstract thinking in the field of accounting, to consider the scientific and practical aspects of accounting with a philosophical perspective. |
| Course Content | Dialectics of science and philosophy, Ontology (Existence), Epistemology (knowledge), Axiology (Ethics) Facts, Historical Development of Philosophy and Accounting, Search for Identity of Accounting Philosophy, Turkish Accounting Thinkers, Fundamentals of Accounting Philosophy, Existence of Accounting (Ontology), Accounting Information System ( Epistemology), Accounting Ethics (Axiology), Theoretical and Practical Elements of Accounting Philosophy, Discussions on the Future of Accounting. |
| # | Course Learning Outcomes | Teaching Methods | Assessment Methods |
|---|---|---|---|
| 1 | Understands the relationship between accounting and philosophy | Question-Answer, Brain Storming, Motivations to Show, Lab / Workshop, | |
| 2 | Analyzes the relationship between philosophy and other branches of science, especially accounting. | Brain Storming, Motivations to Show, Lab / Workshop, | |
| 3 | Recognizes local accounting philosophers. | Lecture, | |
| 4 | Discusses how philosophy will contribute to the accounting literature and profession. | Brain Storming, Motivations to Show, Lab / Workshop, |
| Week | Course Topics | Preliminary Preparation |
|---|---|---|
| 1 | Transition from Thought to Philosophy | Relevant sections of recommended resources |
| 2 | Ontology (Being), Epistemology (knowledge), Axiology (Ethics) Facts | Relevant sections of recommended resources |
| 3 | Historical Development of Philosophy and Accounting | Relevant sections of recommended resources |
| 4 | Accounting Philosophy's Search for Identity | Relevant sections of recommended resources |
| 5 | Accounting Philosophy's Search for Identity | Relevant sections of recommended resources |
| 6 | Turkish Accounting Thinkers | Relevant sections of recommended resources |
| 7 | Midterm Exam | |
| 8 | Fundamentals of Accounting Philosophy | Relevant sections of recommended resources |
| 9 | Existence of Accounting (Ontology) | Relevant sections of recommended resources |
| 10 | Accounting Information System (Epistemology) | Relevant sections of recommended resources |
| 11 | Accounting Ethics (Axiology) | Relevant sections of recommended resources |
| 12 | Theoretical Elements of Accounting Philosophy | Relevant sections of recommended resources |
| 13 | Practical Elements of Accounting Philosophy | Relevant sections of recommended resources |
| 14 | Discussions on the Future of Accounting | Relevant sections of recommended resources |
| Resources | |
|---|---|
| Course Notes | Yaz, Dursun Ali (2020), Muhasebe Felsefesinin Temelleri, Timaş Yayınları. |
| Course Resources | Yaz, Dursun Ali (2020), Muhasebe Felsefesinin Temelleri, Timaş Yayınları. |
| # | Contribution of Course Learning Outcomes to Program Outcomes |
|---|---|
| 1 | Understands the relationship between accounting and philosophy |
| 2 | Analyzes the relationship between philosophy and other branches of science, especially accounting. |
| 3 | Recognizes local accounting philosophers. |
| 4 | Discusses how philosophy will contribute to the accounting literature and profession. |
| Evaluation System | |
|---|---|
| Semester Studies | Contribution Rate |
| Total | 0 |
| 1. Final | 50 |
| 1. Yıl İçinin Başarıya | 50 |
| Total | 100 |
| ECTS - Workload Activity | Quantity | Time (Hours) | Total Workload (Hours) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 3 | 48 |
| Mid-terms | 1 | 10 | 10 |
| Quiz | 1 | 5 | 5 |
| Assignment | 1 | 10 | 10 |
| Oral Examination | 1 | 5 | 5 |
| Performance Task (Seminar) | 1 | 10 | 10 |
| Final examination | 1 | 20 | 20 |
| Total Workload | 156 | ||
| Total Workload / 25 (Hours) | 6.24 | ||
| dersAKTSKredisi | 6 | ||