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Information
| Unit | POZANTI VOCATIONAL SCHOOL |
| ACCOUNTING AND TAX APPLICATIONS PR. | |
| Code | MV-240 |
| Name | Professional Ethics |
| Term | 2024-2025 Academic Year |
| Semester | 4. Semester |
| Duration (T+A) | 2-0 (T-A) (17 Week) |
| ECTS | 3 ECTS |
| National Credit | 2 National Credit |
| Teaching Language | Türkçe |
| Level | Ön Lisans Dersi |
| Type | Normal |
| Label | E Elective |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Öğr. Gör.Dr. RESUL TELLİ |
| Course Instructor |
Öğr. Gör. İLKAY ŞEN
(Bahar)
(A Group)
(Ins. in Charge)
|
Course Goal / Objective
This course is aimed at teaching the competencies related to professional ethics.
Course Content
Ethical and moral concepts , ethical systems, factors that play a role in the formation of morality , professional ethics , professional corruption and unethical behavior results Social Responsibility .
Course Precondition
There is no prerequisite for the course.
Resources
Professional Ethics Textbook
Notes
Regulation on the Ethical Principles to be Followed by Certified Public Accountants and Certified Public Accountants in their Professional Activities
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the ethical concept. |
| LO02 | Explains the morality concept. |
| LO03 | To be able to list the factors that play a role in the formation of morality. |
| LO04 | Classify ethical systems. |
| LO05 | To comply with the principles of professional ethics. |
| LO06 | To be able to define the concepts of professional ethics and social responsibility. |
| LO07 | Comprehends the values on which accounting professional ethics is based. |
| LO08 | Knows the ethical principles and rules applied in accounting. |
| LO09 | Defines the issues of professional corruption and dilemma. |
| LO10 | Comprehends the importance of the consequences of unethical behaviors in professional life. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Yetkinlikler - Öğrenme Yetkinliği | Understands the importance of social justice, environmental protection, quality and occupational health and safety. | 2 |
| PLO02 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzes economic transactions. | |
| PLO03 | Yetkinlikler - Öğrenme Yetkinliği | Having the ability to monitor the accounting practices and related legal regulations of businesses in different sectors (trade, bank, tax, insurance, etc.). | 2 |
| PLO04 | Yetkinlikler - Öğrenme Yetkinliği | Evaluating the knowledge and skills acquired in the field. | |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Performing basic accounting operations through a package program. | |
| PLO06 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Willing to work together. | |
| PLO07 | Yetkinlikler - Alana Özgü Yetkinlik | Analyzing the organizational structures of businesses. | |
| PLO08 | Bilgi - Kuramsal, Olgusal | Observing professional ethical values. | 4 |
| PLO09 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Having basic professional foreign language knowledge related to the field. | |
| PLO10 | Yetkinlikler - Öğrenme Yetkinliği | Calculating the necessary numerical operations related to accounting. | |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Managing accounting-related processes. | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Understanding the importance of self-renewal consciousness according to changing conditions. | 3 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Information about the Purpose-Content-Learning Outcomes of the Course and its Relationship with Program Outcomes/Examine the ethical and moral concepts | Reading the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 2 | Ethical rules | Reading the topic from the relevant source | Öğretim Yöntemleri: Tartışma |
| 3 | Ethical systems | Reading the topic from the relevant source | Öğretim Yöntemleri: Problem Çözme |
| 4 | Consequences of behaviors appropriate to ethical values | Reading the topic from the relevant source | Öğretim Yöntemleri: Anlatım |
| 5 | Intended outcome ethics, Rule ethics, Social contract ethics, Personal ethics, Ethics of social life | Reading the topic from the relevant source | Öğretim Yöntemleri: Tartışma |
| 6 | Factors that play a role in the formation of morality | Reading the topic from the relevant source | Öğretim Yöntemleri: Anlatım |
| 7 | Culture | Reading the topic from the relevant source | Öğretim Yöntemleri: Tartışma |
| 8 | Mid-Term Exam | exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Norms and values a) Legal norms b) Moral norms c) Religious norms d) Customs and customs | Reading the topic from the relevant source | Öğretim Yöntemleri: Anlatım |
| 10 | Concept of professional ethics, ethical principles of work, loyalty to profession, ethical and unethical issues in business life | Reading the subject from the relevant source | Öğretim Yöntemleri: Tartışma |
| 11 | Ethical principles in business life, Ethical and unethical behavior in management, Ethical decision making structure, Solution of unethical behaviors at workplace, Prevention of unethical behaviors | Reading the subject from the relevant source | Öğretim Yöntemleri: Soru-Cevap |
| 12 | Effect of organization culture on ethical behaviors at work, Establishment of an ethical climate at work place, Working in an environment suitable for occupational ethics at work, Effects of work ethic conditions on work and work place, | Reading the subject from the relevant source | Öğretim Yöntemleri: Tartışma |
| 13 | Analyzing the results of Professional corruption and unethical behavior in professional life | Reading the subject from the relevant source | Öğretim Yöntemleri: Soru-Cevap |
| 14 | Individual dissatisfaction and unhappiness, Decreasing organizational / professional ties and harming self-confidence, Decreasing work quality | Reading the subject from the relevant source | Öğretim Yöntemleri: Anlatım |
| 15 | Definition and types of social responsibility | Reading the subject from the relevant source | Öğretim Yöntemleri: Tartışma |
| 16 | Term Exams | exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
Assessment (Exam) Methods and Criteria
Current term shares have not yet been determined. Shares of the previous term are shown.
| Assessment Type | Midterm / Year Impact | End of Term / End of Year Impact |
|---|---|---|
| 1. Midterm Exam | 100 | 40 |
| General Assessment | ||
| Midterm / Year Total | 100 | 40 |
| 1. Final Exam | - | 60 |
| Grand Total | - | 100 |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 2 | 28 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 2 | 28 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 6 | 6 |
| Final Exam | 1 | 16 | 16 |
| Total Workload (Hour) | 78 | ||
| Total Workload / 25 (h) | 3,12 | ||
| ECTS | 3 ECTS | ||