Course Name | Corporate Governance Seminar |
Code | Semester | Theory (hour/week) | Application/Lab (hour/week) | Local Credits | ECTS |
---|---|---|---|---|---|
ACC 430 | Fall/Spring | 3 | 0 | 3 | 4 |
Prerequisites | None | |||||
Course Language | English | |||||
Course Type | Elective | |||||
Course Level | First Cycle | |||||
Mode of Delivery | - | |||||
Teaching Methods and Techniques of the Course | DiscussionCase StudyQ&A | |||||
Course Coordinator | ||||||
Course Lecturer(s) | ||||||
Assistant(s) |
Course Objectives | This course is designed to teach the fundamental theories and practice of corporate governance to the students. The course will be provide students an interactive class environment where they will be able to analyze and discuss CG related legal and ethical issues that companies and their stakeholders face. Some of the class dicussions will be devoted on the group projects those will be prepared by the students reflecting different cases from Turkish companies. Thus, the focus will be specifically on the corporate governance issues in emerging markets like Turkey. |
Learning Outcomes | The students who succeeded in this course;
|
Course Description | This course introduces OECD’s corporate governance principles to the students. The topics covered are the role of board of directors, corporate governance mechanisms such as financial reporting and external audit, ownership structures, CG ratings and the need for sound governance to avoid corporate scandals. |
Related Sustainable Development Goals | |
| Core Courses | |
Major Area Courses | ||
Supportive Courses | ||
Media and Managment Skills Courses | ||
Transferable Skill Courses |
Week | Subjects | Required Materials |
1 | Introduction to the Course | |
2 | Taxation 101 | PwC, Worldwide Tax Summaries |
3 | The European Green Deal and the Border Carbon Regulation Mechanism in Corporates | European Commission, A European Green Deal. Republic of Turkey, Ministry of Trade 2020. |
4 | Global Taxation Principles | International Taxation, OECD |
5 | Customs Procedures involving Corporates | European Commission, Customs procedures for import and export |
6 | Investment Structures in Turkey and the Incentives for Corporates | Republic of Türkiye, Ministry of Industry and Technology, Investment Incentive Systems. Presidency of the Republic of Türkiye, Invest in Turkey Incentives Guide. |
7 | International Tax Issues | PwC, International Tax Issues |
8 | Midterm | |
9 | E-Transformation & Data Analytics for Corporates | PwC, Data and Analytics |
10 | Hierarchy of Norms & International Treaties | Instructor's notes |
11 | Latest Developments Involving Corporates / Digital Economy & Tax | Instructor's notes |
12 | Final Projects | |
13 | Final Projects | |
14 | Final Projects | |
15 | Review of the Semester | |
16 | Final exam |
Course Notes/Textbooks | There is no required textbook and all material will be made available on Blackboard platform. |
Suggested Readings/Materials | OECD’s Corporate Governance Principles CG related to Turkish Regulation including the Commercial Code of Turkey, Capital Markets Law, Banking Law, etc. European Commission, A European Green Deal: https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/european-green-deal_en Republic of Türkiye, Ministry of Industry and Technology, Investment Incentive Systems: https://www.sanayi.gov.tr/destek-ve-tesvikler/yatirim-tesvik-sistemleri Presidency of the Republic of Türkiye, Invest in Turkey Incentives Guide: https://www.invest.gov.tr/en/investmentguide/pages/incentives-guide.aspx International Taxation, OECD: https://www.oecd.org/g20/topics/international-taxation/ PwC, Worldwide Tax Summaries: https://taxsummaries.pwc.com/ European Commission, Customs procedures for import and export: https://taxation-customs.ec.europa.eu/customs-4/customs-procedures-import-and-export-0_en PwC, International Tax Issues: https://www.pwc.com/gx/en/services/tax/publications/international-tax-news.html PwC, Data and Analytics: https://www.pwc.com/gx/en/issues/data-and-analytics.html |
Semester Activities | Number | Weigthing |
Participation | ||
Laboratory / Application | ||
Field Work | ||
Quizzes / Studio Critiques | ||
Portfolio | ||
Homework / Assignments | ||
Presentation / Jury | ||
Project | 1 | 40 |
Seminar / Workshop | ||
Oral Exam | ||
Midterm | 1 | 20 |
Final Exam | 1 | 40 |
Total |
Weighting of Semester Activities on the Final Grade | 2 | 60 |
Weighting of End-of-Semester Activities on the Final Grade | 1 | 40 |
Total |
Semester Activities | Number | Duration (Hours) | Workload |
---|---|---|---|
Course Hours (Including exam week: 16 x total hours) | 16 | 3 | 48 |
Laboratory / Application Hours (Including exam week: 16 x total hours) | 16 | ||
Study Hours Out of Class | 14 | 2 | 28 |
Field Work | |||
Quizzes / Studio Critiques | |||
Portfolio | |||
Homework / Assignments | |||
Presentation / Jury | |||
Project | 1 | 20 | |
Seminar / Workshop | |||
Oral Exam | |||
Midterms | 1 | 8 | |
Final Exams | 1 | 10 | |
Total | 114 |
# | Program Competencies/Outcomes | * Contribution Level | ||||
1 | 2 | 3 | 4 | 5 | ||
1 | To be able to solve problems with an analytical and holistic viewpoint in the field of business administration. | X | ||||
2 | To be able to present the findings and solutions to the business problems in written and oral formats. | X | ||||
3 | To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels. | |||||
4 | To be able to use innovative and creative approach for real-life business situations. | |||||
5 | To be able to demonstrate leadership skills in different business situations. | |||||
6 | To be able to interpret the reflections of new technologies and softwares to business dynamics. | |||||
7 | To be able to integrate knowledge gained in the five areas of business administration (marketing, production, management, accounting, and finance) through a strategic perspective. | |||||
8 | To be able to act in accordance with the scientific and ethical values in studies related to business administration. | |||||
9 | To be able to work efficiently and effectively as a team member. | X | ||||
10 | To be able to have an ethical perspective and social responsiveness when making and evaluating business decisions. | |||||
11 | To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1). | |||||
12 | To be able to speak a second foreign at a medium level of fluency efficiently. | |||||
13 | To be able to relate the knowledge accumulated throughout the human history to their field of expertise. |
*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest