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