This course provides a basic knowledge of how accounting information systems function in today’s business environment. The following topics are covered in this course: basics of information systems, transaction processing, analysis of revenue, expenditure, conversion cycles, financial reporting and nanagement reporting systems by the use of IT, database management systems, the REA approach to business process modeling, enterprise resource planning systems, IT controls and applications on computerized accounting and excel spreadsheets.
This course covers topics those have not been discussed in introductory and intermediate courses of the program. The topics covered are accounting for business combinations, consolidated financial statements, accounting for joint ventures and associates, disclosure of interests in other entities, segmental reporting, accounting for not-for-profit and public sector entities, accounting for foreign currency transactions, interim financial reporting, accounting for government grants and accounting for financial instruments.
This is an introductory course on auditing and assurance. The course covers fundamentals of auditing such as international developments and standards in the area, factors effecting audit market, potential services those rendered by auditors, stages of audit including accepting the engagement, understanding the entity, risk and materiality assessments, evaluation of internal controls, analytical procedures, substantive testing, selection of evidence, preparation of the audit report and communication.
Ordinary partnership, commercial partnerships, structure of partnerships and audit of partnerships will be handled in the scope of this course.
As the second of two intermediate accounting courses, this course is designed to provide an in-depth analysis of current and non-current liabilities, provisions, contingencies, revenue recognition, accounting policy changes and error analysis, and accounting for pensions, leasing and stockholder's equity.
This course demonstrates how the strategy of the business affect management accounting methods and how cost information can be used in managerial control. The topics of the course are essentials of managerial control, activity based costing and activity based management, pricing strategies such as life cycle costing, target costing, throughput accounting and environmental accounting, master budgets and responsibility accounting, standard costing, flexible budgets and variance analysis, customer profitability analysis and sales variances, transfer pricing and essentials of performance measurement and control for both private and public entities.
This course introduces the methods of financial statement analysis to the students. The topics covered are ratio analysis, common size analysis, comparative analysis, reporting environment, accounting analysis, analyzing financing, investing and operating activities, cash flow, profitability, prospective and credit analysis.
In this course, concepts such as purpose, types and functions of enterprises, stakeholder analysis, socioeconomic, demographic, technological, environmental, competitive, political and legal factors affecting businesses, organizational structure, organizational culture, institutionalization, social responsibility, transparency and sustainability are covered. The need for managing individuals and teams in the workplace, communication and business ethics and ethical behavior is emphasized. The course also provides an introduction to the important role of accounting, auditing, internal control and information technologies that support them.
This course is designed as an introductory accounting course in which the aim is to initiate the students in the use and preparation of financial statements.As aspiring managers,the students need to recognize the need for accounting principles,procedures and the financial statements in decision making process of companies. In doing so, the topics covered include the basic accounting principles, recording process and tools to prepare and analysis of the financial statements.
This course is an introduction to the discipline of management. It contains current business challenges and managerial approaches related with the four functions of management: planning, organizing leading, and controlling. As such, the course involves such topics as challenges of global business, change, innovation, business ethics, decision-making, organizational design, leadership, and organizational control. Additionally, the course includes a discussion of managerial ideas proposed to resolve current business problems.
The main emphasis of the course is given on the topics: Production systems, design of goods and services, process and product strategies, capacity planning, location analysis, and layout strategies, production planning, inventory management, and scheduling.
Basic tax laws such as the concept of tax, basic principles of taxation, taxation process, Turkish Tax System, income tax, corporate tax, expenditure taxes (VAT, SCT), wealth taxes (inheritance and gift tax and motor vehicle tax), tax exemption and exclusions, tax planning, tax avoidance, tax auditing, tax penalties, remedies for tax disputes, double taxation and prevention, and tax accounting practices.
This course is designed as an intermediate accounting course in which the aim is to provide e deeper knowlege of the use of IFRS Framework and preparation of IFRS based financial statements. The topics covered include the basic accounting principles, recording process, IFRS Framework, terms and contents of IFRS based financail statements, detailed analysis of cash and receivables, inventories, property, plant and equipment, intangibles and application of depreciation, impairments, depletion to related assets.
Cost information and reports based on cost and management accounting technics guide management in decision making. The course presents the theory, procedures and practice relating to product costs, including job order, process and standard cost systems. Management accounting part of the course covers, CVP analysis, variable costing and absorption costing, budgeting and variance analysis methods to interpret accounting data in planning and controlling business activities. Additionally the course shows how accounting data supports short term decision making such as outsourcing decisions, using resources effectively when some factors are scarce.
The first part of the course reviews corporate governance and risk management topics and links them to internal controls. Components of internal control, principles of each component and management’s responsibilities related to internal control over financial reporting are all based on COSO Framework. The second part of the course is devoted to internal audit topics such as audit strategy, audit approach, fraud investigation, ethical codes for internal auditors and the stages/components of internal audit field work including planning, interviewing, testing, working papers and reporting.
Economics is the study of how people interact with each other, and with the natural environment, in producing their livelihoods. This course is an introduction to the basic principles of microeconomics, which analyzes the choices and actions of the economic actors as both self-interested and ethical. This course covers capitalist revolution; the effects of technological change; scarcity and opportunity cost; social interactions; the effect of institutions on balance of power; interactions among firm’s owners, managers and employees; profit maximizing firm’s interaction with its customers; supply, demand, and market equilibrium; market disequilibrium in credit and labor markets; market failures.
This course is intended to introduce the students to some basic macroeconomic concepts, with special emphasis on economic growth, inflation and unemployment. Credit market transactions, the determination of interest rates, the functions of money, banks and a nation's central bank are discussed. Current problems of inflation and unemployment are explored and the tools available to the government to deal with these economic problems, and their limitations are analyzed. This course analyzes trends in living standards in the long-run and economic fluctuations in the short-run. The effects of production and distribution of goods and services on environment are discussed. The course also covers the concepts of economic inequality and networked economy.
This course aims at preparing students to use academic skills in English.
ENG 102 is a compulsory course for first year students. ENG 102 focuses on the cognitive skills of listening, reading, writing and speaking. Students' academic listening skills will be improved by listening to important / relevant information from lectures or discussions and reading skills by reading recent academic texts and then using this information to create an output task. Speaking focuses on giving presentations and students get prepared to express their ideas and opinions by speaking persuasively and coherently. The writing component is a consolidation of the speaking activities.
ENG 310 is a compulsory course for third year students and is designed to enable them to speak more effectively while expressing themselves in a variety of areas, such as business related and academic related topics. These areas range from participating in discusiions to presenting information in the form of short presentations, known as Pecha Kuchas. Students will also take part in role plays and formal debates.
This course is designed to equip students with the necessary skills and knowledge that they will need when they start their professional lives. The course simulates all stages of the job application process, including topics like finding job openings, CVs, job application forms, cover letters, job interviews, and following up, as well as handling job offers and rejection.
This course provides a general information of the events from the end of the 19. century until the end of the Turkish War of Independence and the signing of the Treaty of Lausanne in 1923 and the following period until 1990’s.
This course is the first course of a twocourse sequence dealing with business finance. Topics covered are: introduction to finance, finance environment and participants in this environment, what the business finance deals with, financial statements and analysis, cash budgeting, time value of money and risk and return.
Among the topics covered in this course will be interest rate and bond valuation, stock valuation, investment valuation, capital budgeting, the cost of capital and leverage.
Basic concepts of the law of obligations, special types of contracts, basic concepts of commercial law, general principles of company law, negotiable instruments, unfair competition and labor law will be handled in the scope of this course.
Calculus II is the sequel to calculus I. Topics are as follows: Sketching graphs of functions, optimization, integral, techniques of integration, fundamental theorem of calculus, areas between curves, differential equations, improper integrals.
This course investigate probability, discrete and continuous probability distributions. Also, provides constructing the sampling distributions, confidence interval estimation and Hypothesis tests of one and two populations.
Internship, covers field experience at any work place for 3 weeks. Students should follow the instructions stated in IUE Internship Guide in order to successfully complete their internships.
Internship, covers field experience at any work place. Students should follow the instructions stated in IUE Internship Guide in order to successfully complete their internships.
Students will be taught how to use the written and verbal communication tools accurately and efficiently in this course. Various types of verbal and written statements will be examined through a critical point of view by doing exercises on understanding, telling, reading, and writing. Punctuation and spelling rules, which are basis of written statement, will be taught and accurate usage of these rules for efficient and strong expression will be provided. As for verbal statement, students will be taught how to use the body language, use accent and intonation elaborately, and use presentation techniques.
This course covers definition of fraud, fraud triangle, fraud risks in an organization, supporting practices againts fraud, the use of information technology in fraud examination, forensic accounting examining techniques and other forensic accounting related topics.
This advanced level taxation course will review previously discussed topics in BA 327, enhance the scope of each and will focus on more complex matters in local and international taxation. The topics covered are advanced issues of personal and corporate income taxation, taxation for corporate restructurings and re-organizations, tax planning, and various aspects of international taxation such as international transfer pricing, double taxation, international shipping and maritime business regime.
This course introduces performance measurement systems those using financial and / or non-financial indicators. Students will learn how to measure performance bu using the economic value-added, balanced scorecard, breakeven analysis, sensitivity analysis, ratios & important KPIs.
This course covers, the evolution of risk management, enterprise risk management approach, fundamental concepts of risk management, goals and strategies in risk management, design and application of risk management systems.
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.
The topics on the recent developments in accounting and auditing filed will be determined by the students and instructors together. Students will be required to study and present a current topic in the class.
The course covers fundamentals of auditing such as international developments and standards in the area, risk and materiality assessments, assessing and responding to frauds, evaluation of internal controls, analytical procedures, selection of evidence and preparation of the audit report.
This advanced level managerial accounting course covers relationships between strategy and management accounting, cost estimation, value chain costing, business process reengineering, target costing, measuring and managing cost of quality, cost of capacity, environmental costs, analyzing cost in lean manufacturing environment, measuring and managing shareholder value.
The course covers specific accounting, financial reporting and auditing issues and requirements of banking, agriculture, biological assets, mining, construction and non-profit organizations.
This course consists of two parts. In the first part, students will learn about the ethical rules for accountants, and in the second part they will prepare and present a project on accounting and auditing ethics. Students will be supported by their academic advisors.
This course consists of detailed investigations of the topics of the basic concepts of marketing, marketing environment, consumer behavior, segmentation, targeting, positioning, product development, pricing, place and promotion strategies. P.S. All academic work undertaken at Izmir University of Economics is subject to the “Universities’ Academic Honesty Codes and Regulations”. For details, please see: http://isl.ieu.edu.tr/en/akademik-durustluk
The main emphasis of the course is how to model a managerial problem using mathematical modeling (Linear programming and Integer programming). Many examples from different application areas are given. Solution techniques for some special problems are discussed.
The main emphasis of the course is given on the topics: Information concept, transition process into the information society, and its contributions on businesses, applications of computer-aided information systems in businesses, selection, improvement, and installment of Management Information. Moreover, the uses of the software applications such as MS Excel and MS Access are demonstrated.
This course focuses on understanding sources of creative ideas within and outside business organizations, stimulating good quality idea creation, understanding nees of customers and internal processes, harvesting ideas, aligning idea screening to corporate strategy, executing and innovation ideas and terminating unsuccessful projects, evaluating innovation performance and costs. This whole process of innovation that starts with idea creation, is aligned to corporate strategy. Students will learn the concepts and practice innovation management as a team using real life challenges
This course discusses the various ways to demonstrate leadership effectively. Traditional approaches will be highlighted, as well as more emerging approaches, such as followership and authentic leadership. With a critical view, validity of theories and beliefs on leadership is questioned. Through a series of activities, awareness of students on leadership and their own leadership skills are developed.
Business Ethics has been designed as an amply detailed course aiming to alter/improve students' thinking, understanding and application behavior regarding ethics, its impact on a variety of aspects of human individual and social behavior, including indirect effects on humanity and other living beings through manipulation of the environment. To recap, the main aim of the course is to pass on to students the major tracks of ethical thinking, concepts and applications of ethics and what should/could be done to preserve "good" behavior towards fellow human beings and indirectly, through preservation of the environment, towards all living beings.
Lectures, Discussions, Assignments, Practical work, Conflict resolution, Creative solution generation
Moving from micro to macro topics, perception, learning, motivation, personality and lifestyle, attitudes, identities, decision making mechanisms and social and cultural interactions of consumers are the main topics of this course. Different dimensions of consumption before, during and after purchasing are investigated.
This course deals with issues about brand and brand management. Brand management proces and the factors affecting this process will be examined and discussed based on examples. Students will also prepare a brand management plan.
This course teaches techniques used to make decisions effectively and successfully, individually or in groups, in situations involving many different goals and uncertainty in the business world.
Individual behaviors, communication among individuals, communication in group and between groups that takes place in organizations, conceptual tools for analyzing behaviors, role of management to improve individual, group and organizational performance are some subjects of this course.
During the course it is planned to develop an understanding of new venture creation and the critical knowledge needed to manage business once it is formed.
This course will provide a theoretical background on why discrimination and privilege exist and how corporations can become more inclusive in their policies. The main aim of the course is to highlight the subgroups / minorities that exist in every workplace based on factors such as gender, race, ethnicity and national origin and to frame workplace dynamics from the point of view of these groups.
The course covers main principles, consequences and challenges of sustainable marketing; analyses the environmental and social impacts of marketing activities; discusses the roles of different stakeholders; and evaluates different business cases and marketing practices that incorporate principles of sustainability.
Principles and problems of labor relations, employee relations and personnel management, including employment and training of personnel, employeeemployer relations, incentives, wage and salary administration, job evaluation and merit rating.
Covers definition, scope and process of marketing research by issues of problem definition, CRM, MDSS, questionnaire design, SPSS, preparing the marketing research report and presentation.
This course will cover the major aspects of international business environment and operations. Foundation concepts of international business, internationalization of firms, and globalization are first discussed. Secondly, cultural, political, legal, and economic environments that influence international business and operations are then elaborated. Thirdly, assessing opportunities and formulating strategies for international business are discussed. Finally, functional and operational aspects of entering and working in international markets are the main topics to be discussed.
These issues compose the course: selecting projects strategically, the role of the projects in the organizations, planning the work activities, project costs and budget, project activity scheduling
This course covers various topics related with strategic management and business policy. Basic concepts of strategic management, the issues of corporate governance and social responsibility and ethics are first discussed. Scanning external and internal environment, specifying organizational mission, goals and core competences, formulating corporate and functional strategies, followed by strategy implementation, evaluation and control are the main topics to be discussed. Case studies related with these topics are analyzed. In discussing these topics, the issues of globalization, innovation, sustainability, and applicability of strategic management concepts to Turkish business context are also discussed.
Globalization, global marketing environment, global market entry and expansion strategies, strategic elements of competitive advantage, global segmentation, targeting and positioning, global product, price, distribution and promotion strategies are the topics that will be covered in this course.
More and more organizations today face a dynamic and changing environment. This, in turn, is requiring the organizations to adapt. “Change or die!” is the rallying cry among today’s managers worldwide. Change types, process, the resistance to change and overcoming resistance to change, methods of organizational development, challenges and opportunities of the future are the subjects that we will discuss in class.
Competition and quality concepts, principles and implementation of TQM, tools and techniques of TQM, statistics, probability, control charts, reliability are the subjects of the course.
This course will focus on production planning, inventory management and supply chain related topics. The required issues for having an efficient and effective production system will be covered, and for this, the conduct of necessary analyses will be taught to students.
This course aims to provide students with the relevant knowledge about the structure and functioning of retailing sector, members of retail environment, the roles of environmental factors on retail management decision processes and strategic management in retailing.
This course aims to investigate and evaluate the practices in retailing sector regarding customer service management, customer relationship management, improving customer satisfaction and ensuring customer loyalty.
Covers the framework of accounting auditing as an important part of the corporate governance and financial reporting process. Auditor independence, the phases of the auditing process, and the preparation of the auditing reports will be discussed.
This course is designed to prepare you to interpret, analyze financial statements effectively and efficiently by providing an advanced understanding of the fundemental concepts, tools, techniques of financial statement analysis and examine their application to stategic planning and decision making
A key challenge for any retailer is inventory management: too much inventory means unnecessary cost; too little increases the risk of losing sales. Finding the optimal inventory levels, minimizing the cost of inventories, recordkeeping, physical inspections and cycle counting, preparing sales reports, rotating inventories, retail shelf management are the basic activities of inventory management in a retail business company that makes the content of the course.
The course discusses the Turkish business environment in historical and comparative perspective. It specifically involves national business systems approach, and an analysis of historical changes in Turkish business system characteristics such state-business relations, organizational structures and strategies, and managerial elites, and practices. Furthermore, it examines the economic, political, and institutional conditions that shape entrepreneurial behavior and organization of business activities in Turkey.
This course focuses on methods and tools for analysis of data. It covers basics use of a common statistical platform (R), such as essential data handling tasks. Starting off with exploratory data visualization and summarizing methods,, the course proceeds into predictive methods from basic (e.g. linear models) to more complex (data mining methods such as decision trees or association rule analysis). Students develop both theoretical knowledge and hands on skills for translating business problems into data analysis problems, and exploring answers to those questions. The methods covered are overlaid onto an agile problem solving framework to facilitate application to ill-understood problems as well as more straightforward ones.
Applied Business Skills Development course covers field experience with program partnering organizations. This course aims to merge higher education with business life. The students who take this course will get work experience by participating in the work life actively while they continue their study. They have an easier transition to the business world with work experience. Moreover, when they experience how theoretical knowledge is applied in business life, they will be more motivated towards their courses. The students will have the advantage of being a part of the decision-making processes in the business world, taking initiative, and developing business mindsets. They will have the opportunity to find the proper sector and field/department for themselves while studying. The students should work at least 2,5 days in the organization. They are expected to be a part of an ongoing project and will be assigned active roles, which will align with the program outcomes of the department. The Business Administration Department determines “Applied Business Skills Development” course’s application requirements, quota, and application dates and available companies and positions each semester. Applicants will be evaluated by a commission consisting of faculty members based on the pre-determined criteria. Students Affairs Directorate is expected to assign the BA 495 Applied Business Skills Development course to the selected students before the start of the relevant academic semester. This course will cover 3 departmental elective courses.
