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Master's thesis

Master's theses at our chair deal with selected problems of business ethics and/or management accounting. These can be motivated by practical or theoretical considerations and usually fall within the chair's research areas.

By writing a scientific paper, students demonstrate that they are able to discuss a subject-related problem independently using scientific methods.

Procedure of the master's thesis at bema

The following overview of the master's thesis procedure is a simplification and only applies to bema. Please also note your official study and examination regulations.

1. Application and suggestion of topic

• Use our application form to apply for supervision of your master's thesis.
• This application should be made at least six weeks before the desired start date.
  
• In your application, you already suggest a concrete topic for your master's thesis. The subject list on the bottom of this page may serve as an orientation.
• The precise topic of your thesis will be set by the chair. You will receive this topic from the Examination Office on the start date.

Please send the completed form to Hendrik Niehoff.

Bewerbungsformular Masterarbeit.docx (40.1 KB)  vom 30.01.2023

2. Consult with your contact person and register your master's thesis

• You will receive an answer to your application within approximately two weeks.
• You will be assigned a contact person from the chair team.
• Consult with your contact person, for example regarding your schedule.
• Afterwards, register your master's thesis at the Examination Office—this is currently possible via the Löwenportal.
• The registration has to occur at least two weeks prior to the desired start date.

3. Receive the final topic and start writing

• You will receive your topic from the examination office on the specified date (currently by e-mail).
• This is the start of the writing time of your master's thesis.
• Depending on your degree program, the writing time is 16 to 23 weeks.
• Please adhere to our formal requirements when writing your thesis.

4. Halftime colloquium

• After about four weeks, you will present the status of your work to the chair.
• The presentation will not be evaluated.
• The halftime colloquium is an opportunity for detailed feedback.
• Other students who are writing their thesis with us are welcome to join the halftime colloquia.
• Leaflet (German only)

5. Submit your thesis

• The master's thesis is submitted to the examination office in three bound copies and two electronic copies.
• Please note the opening hours of the Examination Office.
• You will find further details in your examination regulations.

6. Result

• You will be notified of your grade within eight weeks.
• You can view the evaluation report of your master's thesis at the Examination Office.
• You also have the opportunity to get further feedback in a personal conversation with your contact person at bema. Please make an appointment for this.

Possible subjects fields for master's theses at bema

Master's theses can be theoretical-conceptual, analytical or empirical. They can also be completed with partners in companies or other organizations. In doing so, problems of practical relevance are taken up and brought into the scientific context.

The following list may serve as a guide for finding a topic.

Focus on Business Ethics

1. Psychological insights into (un)ethical behaviour
2. Behavioural-economic insights into (un)ethical behaviour
3. Normative concepts of business ethics
4. Corporate social responsibility theories
5. Corporate social responsibility strategies
6. Sustainability reporting
7. Compliance and integrity
8. Environmental and social management systems
9. CSR and supply chains (human rights, supplier screening and monitoring, etc.)
10. Ethical challenges of digitisation

Focus on Management Accounting

1. Management accounting concepts
2. Cost accounting
3. Performance measurement
4. Compensation systems
5. Budgeting
6. Performance indicator systems
7. Transfer prices
8. Investment controlling
9. Personnel controlling
10. Marketing controlling

Thesis in co-operation with partners in companies or other organizations

If you are interested in working with a practice partner, you can find detailed information in the following fact sheet.

Fact sheet thesis with external partners bema (German)
Merkblatt Praxis-Abschlussarbeit bema.pdf (259.7 KB)  vom 05.07.2021

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