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Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| ACCOUNTING (PhD) | |
| Code | MG2824 |
| Name | Sustainability and Environmental Accounting |
| Term | 2025-2026 Academic Year |
| Term | Spring |
| Duration (T+A) | 4-0 (T-A) (17 Week) |
| ECTS | 8 ECTS |
| National Credit | 4 National Credit |
| Teaching Language | Türkçe |
| Level | Belirsiz |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Doç. Dr. ELİF NURSUN DEMİRCİOĞLU |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
The aim of this course is to explain the scope of sustainability accounting, which is a new concept that is important in terms of sustainability, and to reveal the economic, environmental and social benefits by examining carbon costs and environmental costs within the framework of Environmental Accounting.
Course Content
Sustainability and Environmental Accounting Basics
Course Precondition
none.
Resources
All open access resources
Notes
Related resources
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Learn the Concept of Sustainability and Environment |
| LO02 | Define the Purpose and Qualitative Characteristics of Sustainability Accounting |
| LO03 | Learn the Application Principles of Sustainability Accounting, Data Collection and Measurement Techniques |
| LO04 | Explores research reviews on Sustainability, Environment and Carbon Accounting |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explains the basic theoretical models for accounting field | 5 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and identifies the theories that will contribute to the development of scientific methods and tools used in accounting | 4 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the findings as a result of models used in accounting methods | 5 |
| PLO05 | Bilgi - Kuramsal, Olgusal | Creates sufficient knowledge to find a solution to the problems met by accountants | |
| PLO06 | Bilgi - Kuramsal, Olgusal | Contributes to accountants by following the basic steps of the methods used in accounting | 5 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods | 3 |
| PLO08 | Bilgi - Kuramsal, Olgusal | Encourages taking responsibility, claiming the lead and working effectively in a team and / or individually | |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | Keeps track of the latest developments in the field as a recognition of the need for lifelong learning and constant renewal | 5 |
| PLO10 | Beceriler - Bilişsel, Uygulamalı | Utilizes scientific sources in the field, collect the data, synthesizes the obtained information and presents the outcomes effectively | 4 |
| PLO11 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has a good command of Turkish, as well as at least one another foreign language in accordance with the requirements of academic and work life | |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Develops and implements new research methods that will contribute to the development of the accounting field | |
| PLO13 | Yetkinlikler - Öğrenme Yetkinliği | Develops new guidelines for the accounting managers’ decision making processes by researching on sub-disciplines of the accounting field | |
| PLO14 | Yetkinlikler - Öğrenme Yetkinliği | Forms the basis for the decision-making process by researching on the science of accounting field |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Introduction | Reading the topic from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 2 | Concept and Dimensions of Sustainability and Environment | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 3 | The Concept of Sustainability Accounting and Environmental Accounting | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma, Beyin Fırtınası |
| 4 | Purpose and Qualitative Characteristics of Sustainability Accounting | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 5 | Application Principles of Sustainability Accounting, Data Collection and Measurement Techniques | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 6 | Sustainability Reporting and Regulations Regarding Sustainability Reporting in Turkey | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Carbon Accounting | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Calculating Carbon (greenhouse gas) Costs and Environmental Costs | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 10 | Circular Economy and Industrial Symbiosis | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Research reviews on Sustainability Accounting | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | Research applications related to Environment Accounting | Research reviews on Sustainability, Environment and Carbon Accounting | Öğretim Yöntemleri: Anlatım |
| 13 | practice on Carbon Accounting | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Research applications | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 15 | Research reviews on Sustainability, Environment and Carbon Accounting | Reading and researching the subject from relevant sources | Öğretim Yöntemleri: Anlatım |
| 16 | Term Exams | Exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 4 | 56 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 8 | 112 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 2 | 4 | 8 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 24 | 24 |
| Total Workload (Hour) | 212 | ||
| Total Workload / 25 (h) | 8,48 | ||
| ECTS | 8 ECTS | ||