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| ISL6380 | Accounting Researches | 3+0+0 | ECTS:7.5 | | Year / Semester | Fall Semester | | Level of Course | Third Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Abdulkerim DAŞTAN | | Co-Lecturer | None | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | To analysis and give information concerned with issues of research and accounting researches. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | define research and accounting researches. | 1 - 2 - 6 - 10 | 1,3, | | PO - 2 : | explain the relationship between accounting research methods. | 1 - 2 - 6 - 10 | 1,3, | | PO - 3 : | evaluate the contribution of accounting research on accounting theory. | 1 - 2 - 6 - 10 | 1,3, | | PO - 4 : | recognize the relationship between accounting research and accounting practices and education. | 1 - 2 - 6 - 10 | 1,3, | | PO - 5 : | evaluate the findings of accounting research. | 1 - 2 - 6 - 10 | 1,3, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| Research, Developing the research idea, Accounting, Accounting theories, Accounting researches, Research methods in accounting, Analysis and presentation of findings, Research ethics in accounting. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Basic concepts: Research, science, accounting, accounting researches | | | Week 2 | Accounting theory | | | Week 3 | Traditional and modern accounting theories | | | Week 4 | Discussion paper : "Accounting Theory: A Neglected Topic in Academic Accounting Research". | | | Week 5 | Academic accounting researches | | | Week 6 | Developing the research idea | | | Week 7 | Theory, literature and hypotheses | | | Week 8 | Data collection and analysis | | | Week 9 | Mid-term exam | | | Week 10 | Experimental and survey research | | | Week 11 | Archival research | | | Week 12 | Quiz | | | Week 13 | Turning research into publications | | | Week 14 | Discussion paper: Globalisation, Accounting Critique and The University | | | Week 15 | Research ethics in accounting | | | Week 16 | End-of-term exam | | | |
| 1 | Smit, M. 2003, Research Methods in Accounting, Sage Publications, London. | | | |
| 1 | Uysal, Ö.Ö. 2004, "Üniversiteler, Küreselleşme: Muhasebe Araştırmaları", Muhasebe Bilim Dünyası Dergisi, Cilt:6, Sayı: 1 (Mart), ss.89-109. | | | 2 | Kurt, G. - Uçma, T. 2011, "Türkiye'deki Muhasebe Araştırmaları Yazını", Muhasebe Bilim Dünyası Dergisi, Cilt:13, Sayı: 4 (Aralık), ss.69-95. | | | 3 | Lukka, K. - Kasanen, E. 1996, "Is Accounting A Global Or A Local Discipline? Evidence From Major Research Joournals", Accounting, Organization and Society, Vol: 21, No:7/8, pp. 755-773. | | | 4 | Mannien, A. 1996, "The Production of Knowledge in Accounting", Accounting, Organization and Society, Vol: 21, No:7/8, pp. 655-674 | | | 5 | Poullaos, C. 2004, "Globalisation, Accounting Critique and The University", Critical Perspectives on Accounting 15, pp.715?730 | | | 6 | Uysal, Ö.Ö. 2001, "Bilim Dalı, Bilim Dalları Arasında Etkileşim: Muhasebe", Muhasebe Bilim Dünyası Dergisi, Cilt:3, Sayı: 2 (Haziran), ss.83-96. | | | 7 | Watts, R.L. - Zimmerman, J.L. 1990, "Positive Accounting Theory: A Ten Year Perspective", The Accounting Review, Vol: 65, No: 1, pp. 131-156. | | | 8 | Al-Adeem, Khalid R. 2010, "Accounting Theory: A Neglected Topic in Academic Accounting Research", Doctor of Philosophy Dissertation, Case Western Reserve University , Department of Accountancy. | | | 9 | Hopwood, A. G. 2007, "Whither Accounting Research?", The Accounting Review, Vol: 82, No: 5, pp. 1365-1374. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | 11/2025 | 2 | 30 | | Homework/Assignment/Term-paper | 12 | 12/2025 | 1 | 20 | | End-of-term exam | 16 | 01/2026 | 2 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 8 | 14 | 112 | | Arasınav için hazırlık | 12 | 2 | 24 | | Arasınav | 2 | 1 | 2 | | Ödev | 3 | 2 | 6 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 12 | 3 | 36 | | Dönem sonu sınavı | 2 | 1 | 2 | | Total work load | | | 225 |
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