| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKM622 |
Accounting and Corporate Governance | In this course, students will explore the relationship between accounting practices and good corporate governance. The focus will be on the role of accounting in transparency, accountability, and ethical decision-making within organizations. Students will explore various governance models, regulations, and the challenges companies face in implementing effective governance principles. |
| 2 | PHE603 |
Ethics and Leadership | To equip students with a deep understanding of ethical principles in accounting practice and the importance of responsible leadership in the business world. In this course, students will explore various ethical dilemmas frequently faced by accounting professionals and how the decisions they make can impact the reputation and integrity of an organization. In addition, students will be taught effective leadership skills, including communication, decision-making, and team management, necessary to lead with integrity and create an ethical organizational culture. |
| 3 | PHE601 |
Philosophy of Science | This course examines the philosophical foundations underlying science, including accounting. Students will explore various schools of thought, concepts of truth, and scientific methods used in research. By understanding the philosophy of science, students are expected to develop critical and reflective thinking about accounting practice and its contribution to knowledge. |
| 4 | PNE697 |
Research methodology | In this course, students will learn various research methods and techniques used in accounting. The primary focus is on research design, data collection, analysis, and interpretation of results. Students will be trained to formulate relevant research questions, select appropriate methods, and prepare systematic and comprehensive research reports. |
| 5 | AKK621 |
Financial Accounting Theory | This course examines the various theories underlying financial accounting practices, including fundamental concepts, accounting principles, and financial reporting standards. Students will learn how these theories are applied to financial statement preparation and economic decision-making. Discussions of recent developments in accounting theory will also be an important part of the course. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK623 |
Contemporary Issues in Financial Accounting | In this course, students will discuss various current issues affecting financial accounting practice, such as regulatory changes, technological developments, and the challenges of globalization. Discussions will cover topics such as sustainable accounting, the impact of digitalization, and ethics in accounting. Students are expected to analyze and evaluate the impact of these issues on accounting practice and financial reporting. |
| 2 | AKK624 |
Strategic Financial Reporting | This course focuses on the importance of financial reporting in supporting business strategy and decision-making. Students will learn how financial information can be used to formulate and evaluate corporate strategy, as well as how to effectively present this information to stakeholders. Additionally, students will explore broader reporting concepts, including non-financial reporting and holistic performance measurement. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK619 |
Financial Statement Analysis and Business Valuation | This course teaches students how to analyze financial statements to assess a company's performance and value. Students will learn analytical techniques such as financial ratios, trend analysis, and cash flow-based valuation. They will also explore various business valuation methods, including market, cost, and income approaches, to provide informed recommendations to investors and stakeholders. |
| 2 | AKK622 |
Accounting Analytics | This course focuses on the application of data analysis techniques in an accounting context to support decision-making. Students will learn various analytical tools and methods, including statistical analysis and data modeling, to evaluate a company's financial and operational performance. With these skills, students are expected to be able to identify trends, patterns, and anomalies in accounting data that can provide valuable insights for management. |
| 3 | PNE698 |
Thesis Proposal | In this course, students will learn how to design and develop a research proposal for their thesis. The focus will be on topic selection, research question formulation, literature review, methodology, and data analysis plan. Students will be guided in developing a strong argument and developing a clear and structured proposal, which will serve as the foundation for their research in accounting. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKA615 |
Contemporary Issues in Auditing | This course examines the latest challenges and developments in auditing, including regulatory changes, new technologies, and best practices. Students will analyze issues such as risk-based auditing, the use of data analytics in auditing, and the impact of financial scandals on auditing practice. This discussion aims to prepare students for the ever-changing dynamics of the audit profession. |
| 2 | AKA616 |
Auditing and Advanced Assurance Services | In this course, students will learn advanced auditing concepts and practices and related assurance services. The focus is on more complex audit techniques, including internal audits, forensic audits, and consulting services. Students will be taught how to add value through assurance services and how to manage risk in the audit process. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK619 |
Financial Statement Analysis and Business Valuation | This course teaches students how to analyze financial statements to assess a company's performance and value. Students will learn analytical techniques such as financial ratios, trend analysis, and cash flow-based valuation. They will also explore various business valuation methods, including market, cost, and income approaches, to provide informed recommendations to investors and stakeholders. |
| 2 | AKK622 |
Accounting Analytics | This course focuses on the application of data analysis techniques in an accounting context to support decision-making. Students will learn various analytical tools and methods, including statistical analysis and data modeling, to evaluate a company's financial and operational performance. With these skills, students are expected to be able to identify trends, patterns, and anomalies in accounting data that can provide valuable insights for management. |
| 3 | PNE698 |
Thesis Proposal | In this course, students will learn how to design and develop a research proposal for their thesis. The focus will be on topic selection, research question formulation, literature review, methodology, and data analysis plan. Students will be guided in developing a strong argument and developing a clear and structured proposal, which will serve as the foundation for their research in accounting. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKM605 |
Advanced Management Accounting | In this course, students will learn more advanced management accounting techniques and tools, including cost analysis, strategic budgeting, and performance measurement. The focus is on the application of management accounting theory in more complex and dynamic contexts, and how accounting information can be used to support better managerial decisions. |
| 2 | AKM623 |
Contemporary Issues in Management Accounting | This course explores current issues in management accounting, such as performance measurement, activity-based budgeting, and the role of management accounting in strategic decision-making. Students will analyze how changes in the business environment affect management accounting practices and how companies can adapt to remain competitive. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK619 |
Financial Statement Analysis and Business Valuation | This course teaches students how to analyze financial statements to assess a company's performance and value. Students will learn analytical techniques such as financial ratios, trend analysis, and cash flow-based valuation. They will also explore various business valuation methods, including market, cost, and income approaches, to provide informed recommendations to investors and stakeholders. |
| 2 | AKK622 |
Accounting Analytics | This course focuses on the application of data analysis techniques in an accounting context to support decision-making. Students will learn various analytical tools and methods, including statistical analysis and data modeling, to evaluate a company's financial and operational performance. With these skills, students are expected to be able to identify trends, patterns, and anomalies in accounting data that can provide valuable insights for management. |
| 3 | PNE698 |
Thesis Proposal | In this course, students will learn how to design and develop a research proposal for their thesis. The focus will be on topic selection, research question formulation, literature review, methodology, and data analysis plan. Students will be guided in developing a strong argument and developing a clear and structured proposal, which will serve as the foundation for their research in accounting. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK625 |
Government Accounting and Financial Management | In this course, students will learn accounting principles applied in the public sector and how government finances are managed. The focus will be on budgeting, financial reporting, and auditing within the government context, as well as the challenges faced in managing public resources. |
| 2 | MNU646 |
Contemporary Issues in Government Accounting | This course examines the latest challenges and developments in government accounting, including transparency, accountability, and public financial management. Students will analyze issues such as government financial reporting, public audits, and the impact of fiscal policy on government accounting practices. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK619 |
Financial Statement Analysis and Business Valuation | This course teaches students how to analyze financial statements to assess a company's performance and value. Students will learn analytical techniques such as financial ratios, trend analysis, and cash flow-based valuation. They will also explore various business valuation methods, including market, cost, and income approaches, to provide informed recommendations to investors and stakeholders. |
| 2 | AKK622 |
Accounting Analytics | This course focuses on the application of data analysis techniques in an accounting context to support decision-making. Students will learn various analytical tools and methods, including statistical analysis and data modeling, to evaluate a company's financial and operational performance. With these skills, students are expected to be able to identify trends, patterns, and anomalies in accounting data that can provide valuable insights for management. |
| 3 | PNE698 |
Thesis Proposal | In this course, students will learn how to design and develop a research proposal for their thesis. The focus will be on topic selection, research question formulation, literature review, methodology, and data analysis plan. Students will be guided in developing a strong argument and developing a clear and structured proposal, which will serve as the foundation for their research in accounting. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKS601 |
Contemporary Issues in Information Systems and Technology | This course explores the impact of information technology on accounting and auditing practices. Students will discuss issues such as data security, accounting information systems, and the use of emerging technologies such as blockchain and AI in accounting. The discussion aims to understand how technology can improve the efficiency and effectiveness of accounting information management. |
| 2 | SII611 |
Information Systems and Data Management | In this course, students will learn about information systems used in accounting and how effective data management can support decision-making. The focus will be on information systems design, data processing, and information analysis to improve organizational performance. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK619 |
Financial Statement Analysis and Business Valuation | This course teaches students how to analyze financial statements to assess a company's performance and value. Students will learn analytical techniques such as financial ratios, trend analysis, and cash flow-based valuation. They will also explore various business valuation methods, including market, cost, and income approaches, to provide informed recommendations to investors and stakeholders. |
| 2 | AKK622 |
Accounting Analytics | This course focuses on the application of data analysis techniques in an accounting context to support decision-making. Students will learn various analytical tools and methods, including statistical analysis and data modeling, to evaluate a company's financial and operational performance. With these skills, students are expected to be able to identify trends, patterns, and anomalies in accounting data that can provide valuable insights for management. |
| 3 | PNE698 |
Thesis Proposal | In this course, students will learn how to design and develop a research proposal for their thesis. The focus will be on topic selection, research question formulation, literature review, methodology, and data analysis plan. Students will be guided in developing a strong argument and developing a clear and structured proposal, which will serve as the foundation for their research in accounting. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | PJK615 |
Contemporary Taxation Issues | This course examines current issues in taxation, including regulatory changes, international tax policies, and challenges faced by taxpayers. Students will analyze the impact of these issues on tax practices and how companies can respond to these changes. |
| 2 | PJK616 |
International Taxation and Transfer Pricing | In this course, students will learn the principles of international taxation and transfer pricing mechanisms. The focus will be on how multinational companies manage their tax obligations across jurisdictions and how transfer pricing policies can impact tax avoidance and tax compliance. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK619 |
Financial Statement Analysis and Business Valuation | This course teaches students how to analyze financial statements to assess a company's performance and value. Students will learn analytical techniques such as financial ratios, trend analysis, and cash flow-based valuation. They will also explore various business valuation methods, including market, cost, and income approaches, to provide informed recommendations to investors and stakeholders. |
| 2 | AKK622 |
Accounting Analytics | This course focuses on the application of data analysis techniques in an accounting context to support decision-making. Students will learn various analytical tools and methods, including statistical analysis and data modeling, to evaluate a company's financial and operational performance. With these skills, students are expected to be able to identify trends, patterns, and anomalies in accounting data that can provide valuable insights for management. |
| 3 | PNE698 |
Thesis Proposal | In this course, students will learn how to design and develop a research proposal for their thesis. The focus will be on topic selection, research question formulation, literature review, methodology, and data analysis plan. Students will be guided in developing a strong argument and developing a clear and structured proposal, which will serve as the foundation for their research in accounting. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKP607 |
Government Management Accounting | In this course, students will learn accounting principles applied in the public sector and how management accounting can be used to improve government financial management. The focus will be on budgeting, financial reporting, and performance evaluation in a governmental context, as well as the challenges faced in managing public resources. |
| 2 | SII612 |
Business Intelligence | In this course, students will learn business intelligence concepts and tools used to collect, analyze, and present business data. The focus will be on how the insights gained from data analysis can be used to support strategic decision-making. Students will learn about data visualization techniques, predictive analytics, and the use of business intelligence software. |
| 3 | AKK618 |
Corporate Finance | This course covers the basic principles of finance as they apply to a corporate context. Students will learn about investment decision-making, financing, and working capital management. The focus will be on firm value analysis, capital structure, and financial strategies that can enhance shareholder value, as well as understanding the risks associated with financial decisions. |
| 4 | AKM624 |
Risk Management: Concepts and Applications | In this course, students will learn the basic concepts of risk management and how to apply them in a business context. The focus is on identifying, analyzing, and mitigating risks that can impact organizational performance. Students will learn about various tools and techniques for managing risk, including quantitative and qualitative analysis, as well as developing effective mitigation strategies. |
| 5 | AKK626 |
Sustainability and Integrated Reporting | This course explores the importance of sustainability reporting in the modern business context. Students will learn how companies can prepare reports that encompass economic, social, and environmental aspects, and how integrated reporting can provide a more holistic picture of a company's performance. Discussions will cover international reporting standards and best practices in sustainability reporting. |
| 6 | AKA617 |
Advanced Internal Auditing | In this course, students will learn more complex internal auditing techniques and practices. The focus will be on the role of internal auditors in assessing the effectiveness of internal controls, risk management, and regulatory compliance. Students will be taught how to design and conduct effective internal audits and how to provide recommendations for improvement. |
| 7 | AKM625 |
Strategic Performance Measurement | This course examines various methods and tools for measuring organizational performance in achieving strategic objectives. Students will learn frameworks such as the Balanced Scorecard and Key Performance Indicators (KPIs) to evaluate performance across multiple dimensions. The focus is on how to link performance measurement to business strategy and how to use this information for continuous improvement. |
| 8 | PJK617 |
Advanced Tax Planning | This course explores more complex tax planning strategies for individuals and businesses. Students will learn techniques for optimizing tax liabilities, including international tax planning, legitimate tax avoidance, and the use of tax incentives. The focus is on understanding applicable tax regulations and how to plan taxes effectively to achieve financial goals. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKA618 |
Forensic Accounting and Fraud Investigation | In this course, students will learn the techniques and methods used in forensic accounting to detect and prevent fraud. The focus will be on data analysis, fraud investigation, and report preparation for legal purposes. Students will learn about the role of forensic auditors in identifying and addressing fraud issues within organizations. |
| 2 | AKM619 |
Behavioral Accounting | This course examines the relationship between human behavior and accounting practices. Students will learn how psychological and social factors influence accounting decision-making, as well as how accounting information can influence the behavior of managers and other stakeholders. The focus is on understanding the motivations behind accounting decisions and their impact on organizational performance. |
| 3 | MNK642 |
Investment Analysis and Portfolio Management | In this course, students will learn the theory and practice of investment analysis and portfolio management. The focus will be on investment evaluation techniques, risk assessment, and diversification strategies. Students will learn how to design and manage optimal investment portfolios and understand the factors that influence financial markets. |
| 4 | AKK627 |
Corporate Financial Communications | This course examines the importance of effective communication in the context of corporate finance. Students will learn how to prepare financial reports, presentations, and communicate with stakeholders, including investors, analysts, and the media. The focus is on how to convey financial information clearly and transparently to build trust and a company's reputation. |
| 5 | MNU612 |
Information Technology Management | In this course, students will learn how information technology can be managed to support business objectives. The focus is on the effective planning, implementation, and management of information systems. Students will learn about IT strategy, information security, and how technology can improve operational efficiency and effectiveness. |
| 6 | AKP605 |
Tax Examination, Investigation, and Collection | This course examines the tax audit, investigation, and collection processes carried out by tax authorities. Students will learn the procedures and techniques used in tax audits, as well as how to handle tax disputes. The focus is on understanding tax regulations and how taxpayers can comply with their tax obligations. |
| 7 | AKP608 |
Government Information System | In this course, students will study information systems used in the public sector to support financial management and public services. The focus will be on the design, implementation, and evaluation of effective information systems in a government context. Students will learn about the challenges faced in data and information management in the public sector and how technology can enhance transparency and accountability. |
| 8 | AKM620 |
Management Control System | This course examines the concepts and practices of management control systems used to manage organizational performance. Students will learn various control tools and techniques, including budgeting, performance reporting, and outcome measurement. The focus is on how control systems can assist managers in decision-making and achieving strategic objectives. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | PNE699 |
Thesis | In this course, students will formulate, plan, and execute research related to relevant accounting, finance, or management topics. This process includes topic selection, research question development, literature review, research methodology, data collection and analysis, and final report preparation. Students will be guided to produce original, high-quality research work that demonstrates not only theoretical understanding but also the ability to apply accounting concepts in practical contexts. This thesis is expected to contribute to the development of accounting science and provide new insights into professional practice in the field. |