TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Master's Degree Without Thesis
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	10
NAME OF LECTURER(S)	Professor Güray Küçükkocaoğlu
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Qualitatively discuss and contrast the similarities and differences between different types of responsibility centers. 2) Quantitatively and qualitatively evaluate and discuss transfer pricing methods as well as apply them in solving company problems. 3) Quantitatively and qualitatively evaluate and discuss performance management issues ? i.e. measures, standards, incentives, capital budgeting and innovation, the balanced scorecard ? in business situations.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
COURSE DEFINITION	Accounting has a significant role in transferring information about companies? financial situation to the users of financial statements. This lecture provides managers to gain insight about how accounting add value to the firms. Furthermore, by targeting managers? understanding of accounting terms, this course aims managers to use accounting as an efficient tool to transfer, observe and allocate resources; to analyze financial tables and reports; finally, to evaluate financial conditions and to understand how modern accounting and control theories are used in decision making.
COURSE CONTENTS	WEEK TOPICS 1st Week Introduction to Corporate Reporting and Control 2nd Week Management and control the organization's internal structure 3rd Week Financial statement analysis: purposes and tools. 4th Week Major reporting and valuation issues in international accounting standards 5th Week Earnings quality assessment. 6th Week Reporting and analysis issues related to consolidated financial statements according to international accounting standards 7th Week Motivation of employees and evaluating performance 8th Week Mid Term 9th Week Case Analysis 10th Week Case Analysis 11th Week Case Analysis 12th Week Case Analysis 13th Week Case Analysis 14th Week Case Analysis
RECOMENDED OR REQUIRED READING	Course Notes
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Case Study
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 30 Assignment 1 10 Total(%) 40 Contribution of In-term Studies to Overall Grade(%) 40 Contribution of Final Examination to Overall Grade(%) 60 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 3 3 Preparation for Quiz Individual or group work 14 8 112 Preparation for Final exam 1 60 60 Course hours 14 3 42 Preparation for Midterm exam 1 30 30 Laboratory (including preparation) Final exam 1 10 10 Homework 3 15 45 Total Workload 302 Total Workload / 30 10,06 ECTS Credits of the Course 10
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No