Institute of Accounting and Control

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Bachelor and Master Theses

Bachelor and Master theses focus on selected problems in accounting and control. These may arise from existing practice problems and should be related to the research topics of the Institute. With the thesis you prove that you are familiar with scientific methods and able to independently work on scientific issues.

The official requirements for admission to write a Bachelor or Master thesis can be found on the website of the Informations- und Servicecenter Wirtschaftswissenschaftliche Prüfungen (ISC). In addition, the applicants for a Bachelor thesis should have successfully participated in a 6 ECTS seminar at the Institute of Accounting and Control or the Institute of Production Management and Controlling (IPC). For Master theses, preference will be given to students who have successfully completed the course "Information, Entscheidung und Unternehmensrechnung" ("Accounting Theory").

The number of final theses supervised by the Institute of Accounting and Control depends on the current capacity of the Institute. If the number of applicants exceeds the capacity of the Institute, the students will be selected based on the following criteria: course of previous academic studies, the area of specialization and the areas of interest.

Please note that the Institute of Accounting and Control works closely with the Institute of Production Management and Controlling (IPC). Our target is to enable a timely beginning of the final thesis for all students who wish to write a thesis in the field of accounting and control and fulfill the formal requirements. To achieve this objective, it may be required for capacity reasons that theses are passed on to the Institute of Production Management and Controlling (IPC) and are supervised by the research assistants at the IPC.

Topics for Bachelor and Master Theses

Bachelor and Master theses may contain an analytical or empirical analysis, or may be literature-based.

The Institute does not provide explicit topics for Bachelor and Master theses, but gives the students the opportunity to make their own suggestions.

For research ideas, please consider topics of previously held seminars and research papers of the Institute.

Besides, main research topics of the Institute are:

  • Empirical research in the field of strategy, organizational form and the choice of performance measures/target setting,
  • Financial performance measures and managerial incentives,
  • Empirical research in the field of corporate governance, incentives for CEO's & Boards,
  • Dynamic incentives, career concerns & relative performance evaluation,
  • Structural organization of controlling,
  • Controlling instruments,
  • Characteristics of & demands on controllers.

Master theses can also be written in cooperation with a company. Thereby, the thesis should address and deal with existing problems in practice. A mutual agreement is required between the Institute and the participating company. Please note that from our side the scientific content of the work will be assessed.

Application for a Final Thesis

To apply for a final thesis, please submit the following information and documents by e-mail ( or pass by at the secretary office during opening hours:

  • application form;
  • current online statement of grades.

Click here for application form for a Bachelor thesis (pdf, 22,2 kb).

Click here for application form for a Master thesis (pdf, 27,6 kb).

Application Procedure

  • You can start your final thesis at the following four dates (in brackets are the corresponding deadlines for application): February 1st (January 31st), May 1st (April 30th), July 1st (June 30th), November 1st (October 31st).
  • After the review of the applications, the applicants receive a notification of their acceptance and of the assigned supervisor.
  • After a maximum of four weeks after the application, the topic is settled in consultation with the student and is filed with the examination office.
  • With the filing date, the submission deadline is set (for Bachelor theses eight weeks after the filing date, for Master theses 22 weeks after the filing date).

After receiving the notification of acceptance, the students are required to contact their assigned supervisor within two weeks; otherwise, the commitment of the Institute to supervise the thesis expires. Applications are only possible for one deadline. Applicants who were refused, but are still interested in writing the thesis at the Institute have to submit their applications again on the next deadline.

Thesis Colloquium

Students who write their final theses at the Institute of Accounting and Control are required to present at our Thesis Colloquium. The Colloquium is aimed at providing the students with constructive feedback on their work. The audience includes at least two members of academic staff as well as other students also in the process of writing a final thesis.

For the Thesis Colloquium, the students are asked to prepare a 10 to 15-minute presentation. The presentation is followed by a 10 to 15-minute discussion.

Bachelor and Master theses may be written in German or English.

When you write your final thesis, please read and strictly adhere to our formal requirements, which can be found here (pdf, 302 kb).