Orta Doğu
Teknik Üniversitesi
Sosyal
Bilimler Enstitüsü
İşletme Anabilim
Dalı Doktora Programı
(Doctor of Philosophy in Business Administration)
Muhasebe-Finans Alanı
Amaç:
Muhasebe-Finans alanında işletme doktorası programının
amacı ulusal ve uluslar arası gelişmeleri izleyen, modern teknikleri kullanan,
özgün çözüm önerileri getirebilen ve etik değerlere saygılı akademisyen ve
uzmanların yetiştirilmesidir. Bu bağlamda muhasebe ve finans konularında
uzmanlaşmak isteyen sektör mensuplarının ve akademik hayata devam etmek isteyen
öğrencilerin teorik donanımlarını arttırmak, güncel araştırma teknikleri
hakkında bilgi sahibi olmalarını sağlamak ve bu araçları etkin şekilde
kullanabilmelerine önayak olmak bölümümüzün öncelikli hedefleridir.
Öğrencilerin doktora
programına kabul koşulları:
Muhasebe-Finans alanında işletme doktora programına hem
dört yıllık yurt içi ve yurt dışı üniversite mezunlarının (bütünleşik
program) hem de yüksek lisans derecesi
olan adayların alınması planlanmaktadır.
Programa öğrenci kabulü, ODTÜ İşletme Bölümü
tarafından belirlenecek yönteme ve ilgili yasal mevzuata uygun olarak yapılır.
Değerlendirme kriterleri aşağıdaki gibidir:
Bahsi geçen tüm sınavların geçerlilik süresi iki yıldır.
Toplam Süre:
Doktora programlarını tamamlama süresi yüksek
lisans derecesiyle kabul edilenler için sekiz
yarıyıl, lisans derecesiyle kabul edilenler için on yarıyıldır.
Toplam Kredi
Sayısı:
Yüksek Lisans
Derecesi ile kabul edilenler için en az 30
kredi, Lisans Derecesi ile kabul edilenler için en az 51 kredidir.
Bilimsel Hazırlık Programı:
Programa hem
yüksek lisans hem de lisans derecesine sahip adaylar başvurabilirler. Ancak
program derslerine başlamadan önce bilimsel hazırlık derslerini almaları
gerekmektedir. Öğrenciler eğer bu dersleri daha önce almışlarsa derslerden muaf
tutulabilirler. Öğrencinin başvurusu üzerine Akademik Kurul öğrencinin durumunu
inceler, gerekli durumlarda sınav yapar ve muaf olup olamayacağına karar verir.
Bu dersler aşağıda verilmiştir:
•
Finansal Muhasebe
•
Maliyet veya
Yönetim Muhasebesi*
•
İstatistik
•
Mikroekonomi
•
Makroekonomi
•
Finans
•
Matematik
(ODTÜ 119, 120, 219) **
* Muhasebe
alanında uzmanlaşmak isteyenler için gereklidir.
** Bu derslerden en fazla 2 tanesi bütünleşik
programın ilk senesinde yük arttırımı yoluyla alınabilir.
Yüksek Lisans Mezunları için İşletme Anabilim Dalı Doktorası Muhasebe-Finans Alanı Programı: (30
Kredi)
Muhasebe-Finans alanında doktora derecesi alabilmek için yüksek lisans derecesine sahip
adayların alması gereken toplam kredi sayısı, zorunlu ve seçmeli dersler
(dersin kodu, adı, içeriği ve varsa kredisi) aşağıda belirtilmiştir. Yüksek
lisans derecesine sahip olan adaylar için yukarıda belirtilen bilimsel hazırlık
şartlarının yanısıra, aşağıda belirtilen bütünleşik programın birinci
senesindeki dersler de bilimsel hazırlık kapsamındadır.
·
8 zorunlu
doktora dersi (Toplam 24 kredi)
·
2 zorunlu
uygulamalı araştırma dersi (0 kredi)
·
2 seçmeli
ders (Toplam 6 kredi)
·
Doktora tezi
Lisans Mezunları için bütünleşik İşletme Anabilim Dalı Doktorası Muhasebe-Finans Alanı Programı: (51
Kredi)
Bilimsel hazırlık şartlarını sağlayan
adayların alması gereken dersler:
·
5 zorunlu
bütünleşik program dersi (Toplam 15 kredi)
·
8 zorunlu
doktora dersi (Toplam 24 kredi)
·
2 zorunlu
araştırma dersi (0 kredi)
·
4 seçmeli
ders (Toplam 12 kredi)
·
Doktora tezi
İşletme Anabilim Dalı Doktorası Muhasebe-Finans Alanı Programı [1]:
|
Birinci Yıl |
|
|
Güz Dönemi |
|
|
Dersin adı |
Kredisi |
|
BA
6401 Accounting Theory veya BA
6801 Theory of Finance |
(3-0)3 |
|
BA
6505 Applied Regression Analysis |
(3-0)3 |
|
BA
6811 Microeconomic Theory |
(3-0)3 |
|
|
|
|
Bahar Dönemi |
|
|
BA
6402 Topics in Accounting
Research veya BA
6802 Topics in Finance
Research |
(3-0)3 |
|
BA
6506 Applied Multivariate
Analysis |
(3-0)3 |
|
Elective (Restricted)* |
(3-0)3 |
|
|
|
|
Yaz Dönemi |
|
|
BA 6021 Research Paper I (Seminar) |
NC |
|
|
|
|
İkinci Yıl |
|
|
Güz Dönemi |
|
|
BA
6507 Applied Time Series and
Panel Data Analysis |
(3-0)3 |
|
BA
6807 Topics in Accounting and
Finance Research I |
(3-0)3 |
|
Elective (Restricted)* |
(3-0)3 |
|
|
|
|
Bahar Dönemi |
|
|
BA
6808 Topics in Accounting and
Finance Research II |
(3-0)3 |
|
|
|
|
Yaz Dönemi |
|
|
BA 6022
Research Paper II (Seminar) |
NC |
|
|
|
|
Üçüncü ve
Dördüncü Yıllar |
|
|
Güz Dönemi |
|
|
BA 6099
Ph.D. Dissertation |
NC |
|
BA 80xx
Special Studies |
NC |
|
BA 90xx
Special Topics |
NC |
|
|
|
|
Bahar Dönemi |
|
|
BA 6099
Ph.D. Dissertation |
NC |
|
BA 80xx
Special Studies |
NC |
|
BA 90xx
Special Topics |
NC |
|
|
|
|
Yaz Dönemi |
|
|
BA 6099
Ph.D. Dissertation |
NC |
|
BA 80xx
Special Studies |
NC |
|
BA 90xx
Special Topics |
NC |
* Seçmeli dersler danışman ve bölüm tarafından onaylanmalıdır.
Bütünleşik program
çerçevesinde İşletme Anabilim Dalı
Doktorası Muhasebe-Finans Alanı Programı doktora derslerine ek olarak alınacak dersler (Doktora derslerine başlamadan önce):
|
Birinci Yıl |
|
|
Güz Dönemi |
|
|
Dersin adı |
Kredisi |
|
BA
5505 Research Methods in
Accounting and Finance |
(3-0)3 |
|
BA
5811 Corporate Finance |
(3-0)3 |
|
BA
5814 Investment Management veya
BA
5818 Analysis of Financial
Statements |
(3-0)3 |
|
BA
5819 Financial Institutions and
Markets |
(3-0)3 |
|
|
|
|
|
|
|
Bahar Dönemi |
|
|
BA
5506 Quantitative Methods in Accounting
and Finance |
(3-0)3 |
|
Elective (Restricted) |
(3-0)3 |
|
Elective (Restricted) |
(3-0)3 |
|
|
|
EK 1:
Ders Tanımları:
BA 5411 Auditing (3-0)3
Auditing theory and practice applicable to business organizations in general; auditing standards, procedures, rules of professional conduct, and related material of professional importance.
BA 5412 Cost Accounting (3-0)3
Cost concepts, CVP relationships; budgeting; job, process and operation systems; flexible budgets and standards; service department cost allocation; allocation of joint and byproduct cost; spoilage, waste, defective units and scrap; relevant-cost analysis; capital budgeting; decentralization and transfer pricing.
BA 5413 Advanced
Management Accounting (3-0)3
A study of those accounting topics those lend themselves to the use of mathematical and statistical techniques of cost analysis, with emphasis on the internal needs of Management.
BA 5414 Special Topics in Accounting (3-0)3
This course is designed to equip the students with knowledge on
contemporary issues in accounting such as funds flow and cash flow analysis,
leases, pension plans, tax problems, consolidations, intangibles, profit
appropriation, foreign exchange transactions, accounting for derivatives and accounting problems created by
price-level changes.
BA 5417 Intermediate
Accounting (3-0)3
This course covers international accounting standards
within the scope of intermediate accounting topics. Topics covered include
financing and operating activities of companies, application of generally
accepted accounting principles to those activities, and evaluation of financial
statements.
BA 5421 International
Accounting (3-0)3
This course covers
various domains of accounting around the world, emphasizing code based vs.
common law countries and spheres of influence. International Financial
Reporting Standards will be reviewed within this framework.
BA 5505 Research Methods in Finance and
Accounting (3-0)3
This course emphasizes the role and significance of research within accounting and finance, and covers different types and functions of research, formulating research, research questions, hypotheses, concepts, operations and briefs, research philosophies, epistemologies and ontologies and their relevance to quantitative and qualitative methodology and methods, collecting, analysing and interpreting data: survey methodology and methods, questionnaire design and administration, questionnaire analysis including basic statistical techniques and computer data using a relevant statistical software package – i.e. SPSS (or equivalent). Also qualitative research methods including structured, semi-structured and unstructured interviews, focus groups, participant and non participant observation will be selectively discussed. Research ethics, social and economic objectives of research, writing and presentation research results and analysis will be addressed.
BA 5506 Quantitative
Methods in Finance and Accounting (3-0)3
This course will cover application of select mathematical tools in business and economics. Among these topics are equilibrium analysis, sets, functions, matrices and determinants, sequences, limits, cobweb model, rate of change, exponential function, continuous compounding, introduction to optimization, derivatives, partial derivatives, chain rule, integration, martingales, Brownian motion, Markov processes. The aim is to introduce how mathematical tools are applied in economics and business, especially in finance.
BA 5514 Risk Management (3-0)3
The aim
of the Risk Management and Insurance course is to provide an introduction to
the actuarial philosophy and the actuarial scientific method. All major areas
in risk and insurance are treated in some depth, including basic concepts,
fundamental legal principles, property and liability insurance, life and health
insurance, social insurance, the functional and financial operations of
insurance companies, and the main features of the Turkish
insurance market.
BA 5811 Corporate Finance (3-0)3
The course introduces the financial operations in business corporations and the related concepts like risk, rate of return, and valuation. Topics covered include Risk, Rates of Return, Time Value of Money, Bond and Stock Valuation, Cost of Capital, Basics of Capital Budgeting, Cash Flow Estimation, Capital Structure and Leverage, Investment Banking and Securities Market.
BA 5812 Turkish Banking and Financial System (3-0)3
The course encompasses the history of Turkish Banking and Financial
System from the
BA 5814 Investment
Management (3-0)3
The purpose of this course is to introduce the student to the area of investment with emphasis upon why individuals and institutions invest and how they invest. Topics include measures of risk and return; capital and money markets; process and techniques of investment valuation; principles of fundamental analysis; technical analysis; analysis and management of bonds; analysis of alternative investments; portfolio theory and application.
BA 5817 International Finance
(3-0)3
The first part of the course aims at introducing the student to
foreign exchange markets, exchange rate determination theories, forecasting and
international trade financing. A project on
BA 5818 Analysis of Financial Statements (3-0)3
The objective of the course is to provide the knowledge and the skills necessary to take full advantage of financial reports and analysis. Starting with an overview of financial accounting, the topics that will be covered include financial statements, ratio
analysis, comparative analysis and the management of operating funds.
BA 5819 Financial Institutions
and Markets (3-0)3
Analysis of financial intermediation and the determination of interest rates are the main topics covered. Businesses, consumers, and governments in money and capital markets are observed with emphasis on financial instruments. International financial markets are discussed. The purposes and functions of central banking are studied with primary attention to monetary policy.
BA 5820 Portfolio
Management (3-0)3
The emphasis of the course is directed toward capital markets and portfolio management, and investments in securities. The discussions are basically about corporate securities and their valuation, and the organizations of the financial markets.
BA 5821 Bank Management (3-0)3
Basic asset, liability, and capital management are discussed. Topics include primary lending functions, pricing techniques, risk management, and bank organization. Familiarization with international banking is provided.
BA 5822 Principles
of International Banking (3-0)3
The basic principles covered in BA 5821 are enhanced through an international perspective. The changing nature of bank management; a functional overview of international banking and its structure are among the topics discussed in the course.
BA 5825 Financial Derivatives (3-0)3
This course is designed to provide a solid foundation in the principles of derivatives. It attempts to strike a balance between institutional details, theoretical foundations, and practical applications. Parallel to the already increasing attempts to integrate derivative securities and markets into the Turkish financial system, it is believed that this course will fill a gap in that the students will be exposed to a rather comprehensive coverage of theory and application in the derivatives area.
BA 5827 Fixed Income Analysis (3-0)3
The objective of this course is to provide the students with an overview of the fixed income market. This includes coverage of the securities available in the Turkish and international markets, their investment characteristics, the latest techniques for valuing them and portfolio strategies for using them.
BA 5829 Valuation Models and
Applications (3-0)3
This course focuses on valuation of real and financial assets. The valuation methods covered are discounted cash flow approaches, multiples and real options. Students will learn how to calculate value for various asset types and how to choose the appropriate method of valuation.
BA 5830 Special Topics in
Finance (3-0)3
This course is designed to deal with some special topics in finance. The purpose of the course is to extend knowledge of students beyond basic finance topics and increase awareness of students on some key issues of finance. The topics covered include short term financial planning, leasing, mergers and acquisitions, international finance and derivative securities.
BA 6021 Research Paper I NC
During the summer of the first year, the students are required to replicate a recent research study in their field of interest under the supervision of their advisor. While replicating a research, the students are required to critically analyze the motivation, methodology and the results of the study.
BA 6022 Research Paper II NC
During the summer of the second year, the students are required to
develop their own research question, formulate their design, conduct the research
and produce a research paper under the supervision of their advisors. Research
papers are expected to be of publishable quality.
BA 6401 Accounting Theory (3-0)3
The aim of the course is to introduce the students
to prevailing schools of thought in accounting theory. Specifıcally, the
historical development of accounting theory will be covered with special
emphasis on current development. The course is organized around three main
topics: normative and positive accounting theories; financial reporting
disclosures and ethical considerations; and income determination.
BA 6403 Topics in Accounting Research (3-0)3
The course covers main research areas in
accounting utilizing an extensive list of reading list starting with earlier
research ending with very recent research in accounting. The areas covered
include, but are not limited to, capital market research, behavioral research
in accounting, analytical research in accounting, and other empirical research
in accounting and related areas. The students are expected develop skills
pertaining to how research work should be evaluated critically.
BA 6505
Applied Regression Analysis (3-0)3
This course will cover the following topics: Simple Linear
Regression, Introduction to Multiple Regression,
BA 6506
Applied Multivariate Analysis (3-0)3
This course will cover Multivariate data, Multivariate normal
distribution, Multivariate ANOVA, MANCOVA, Repeated measures MANOVA,
Multivariate regression, Principal Components, Factor Analysis, Canonical
Correlation Analysis, Discriminant Analysis, Cluster Analysis, Multidimensional
Scaling. Students will be required to understand the use of and apply the
techniques in finance and accounting using a relevant statistical software-
i.e. SPSS, MINITAB
BA 6507
Applied Time Series and Panel Data Analysis (3-0)3
This course will cover the following materials in two parts, with an applied emphasis in finance and accounting. TIME SERIES: Data handling, Univariate time series, VARs and VECMs, Structural VAR modeling and Impulse Response Analysis, forecast error variance decomposition, Conditional Heteroscedasticity; PANEL DATA: One-way error component: fixed effects, random effects, Two-way error component: fixed effects, random effects, SUR, Nonstationary Panels: panel unit root, panel co-integration, estimation and inference in integrated panels. A statistical software package will be extensively used- i.e. Eviews, Microfit, RATS & CATS
BA 6801 Theory of Finance (3-0)3
The aim of the course is to introduce the students
to the literature on financial theory. Utility theory, state-preference theory,
mean-variance portfolio theory, the capital asset pricing model and arbitrage
pricing model, option pricing theory, and MM theorems are analyzed both
conceptually and empirically.
BA 6802 Topics in Finance Research (3-0)3
The course covers main research areas in finance utilizing a wide range of papers.
These areas include (but are not limited to)
information content of corporate announcements, market microstructure,
statistical properties of asset returns, unconditional tests of asset pricing
models (CAPM, APT), conditional tests of asset pricing models, efficient
markets hypothesis and anomalies, behavioral finance, mutual fund and fund
flows, and international finance. The
students are expected to develop skills pertaining to how research work should be conducted and should
be evaluated critically.
BA 6807 Topics in Accounting