Theses on the various research focuses of the Institute's staff are supervised, including in the areas of

• Strategic and value-oriented controlling
• performance management
• Management control systems
• Stakeholder theory
• Incentive systems and behavioural accounting
• Social capital
• Transfer pricing
• Family businesses
• Controlling in the context of digitalisation
• Controlling / Management in the healthcare sector

Participation in a seminar at the Institute of Management Accounting and Control is highly recommended as preparation for a thesis.

(Master's) students writing a thesis at the Institute of Management Accounting and Control are recommended to present their work as part of the research seminar. The relevant dates will be arranged with the respective supervisors.

Detailed notes and formal provisions for writing a scientific thesis at the Institute of Management Accounting and Control can be found in our guidelines for theses (status: September 2024)

Cover sheet and explanations for theses

2023

• Measuring and managing operational sustainability as part of a performance management system
• Inter-organisational cost management processes depending on the type of supplier relationship - illustration of the main concepts and recommendations for process selection
• Determinants of sustainability reporting
• Design and implementation of an integrated, consistent corporate planning methodology in plant controlling at Voith Turbo GmbH & Co. KG
• Management control systems in innovation-orientated start-up companies
• Design of performance measurement systems taking into account the organisational culture
• Development of a model for forecasting net working capital at HENSOLDT Sensors GmbH
• Effects of management control systems on the innovation process
• The influence of management styles on entrepreneurial innovative strength
• The role of management control in personnel management, taking into account the corporate purpose
• Budgeting approaches in family businesses using the example of Seifert Logistics GmbH
• Performance management in the context of corporate purpose
• Corporate governance in the context of corporate purpose with special consideration of trade-off situations
• Opportunities and risks of using artificial intelligence in controlling
• The three-pillar model of sustainability and the use of management control systems
• Management control systems and their influence on creative service performances in companies
• Analysing and expanding the investment decision process in the research and development environment of Bosch Thermotechnik GmbH
• Risk management in corporate networks
• Value creation through stakeholder management

2022

• Developing sustainability-based corporate strategies with the help of the green controlling approach
• Factors influencing the effectiveness of monetary incentives
• The hazard of greenwashing in the corporate context
• Transfer pricing and capital budgeting
• Influence of the personality traits of executives on corporate culture
• Digitalisation of global management reporting using Power BI at Robert Bosch GmbH - Commercial Vehicle and Off-Road
• Supply chain risk management - a critical review in the context of the COVID-19 pandemic
• Methods of supply chain risk management - a critical assessment
• Implementation of sustainability aspects in the target costing tool for the realisation of sustainable product development
• Personnel selection and social capital
• Controlling of agile projects
• The management of physical climate risks in the supply chain
• Business intelligence and management control: analysing the use of BI technologies in planning and performance measurement
• Sustainability controlling & reporting with a focus on the environmental dimension - an analysis of the automotive industry
• Analysis of legal and normative risk management requirements and their significance for operational risk management at HENSOLDT
• Consideration of relative performance information in incentive systems
• The use of robotic process automation in controlling using the example of Kässbohrer Geländefahrzeug AG
• The role of the balanced scorecard in the digital transformation
• The potential of business analytics in the context of budgeting
• Implications of the use of artificial intelligence for controlling

2021

• Strategic management in high-tech start-ups using the example of AVENYR GmbH
• A critical review of the sustainability balanced scorecard
• The influence of digitalisation on the information function of controlling
• Potential uses and possible problems when using big data in controlling
• The role of relative abilities and risk version in self-selection in tournaments with creative tasks
• Conceptualisation of a performance measurement system in Power BI for NIC Systemhaus GmbH
• Employee participation in the design of performance measurement and its impact on service delivery
• Social capital under changing working conditions
• Social capital in family businesses
• Design of incentive systems for the CFO
• Negative effects of incentives
• Rational effort choice or chocking under preasure? An exploratory analysis of the causal relationship between competitive intensity, risk attitude and performance in creative service performances
• Incentive Systems for routine and creative Tasks - Challenges and Limitation for incentivising Creativity
• The importance of awards as a non-financial incentive instrument
• Combating fraud with the help of corporate compliance regulations
• Interaction effects between organisational social capital and management control systems
• The effects of business intelligence on the controller's understanding of his role
• Transfer prices and transfer price documentation - setting up a transfer price system for ulrich GmbH & Co. KG
• Digital Leadership - how digitalised leadership behaviour can increase the job performance of employees.
• Management control systems in the context of sustainability
• Controlling in social media marketing
• Data quality in the context of big data as a critical success factor for corporate controlling
• Success factors of incentive systems
• What are the advantages and disadvantages of issuing a green Pfandbrief? - A benefit analysis
• Economic value added - stocktaking and critical appraisal
• Development of a business model for a cloud-based platform for networking production machines
• E-commerce readiness for medium-sized companies: Requirements for logistics
• Sustainability strategies and their implementation with formal and informal control mechanisms
• Digitalisation of performance management
• Sustainability in Executive Board remuneration
• Relevance and impact of sustainability on performance measurement
• Between decision support and behaviour management - use of big data in the two central functions of controlling
• An empirical analysis of the sustainability reporting of DAX 30 companies
• Valuation of intellectual capital with the help of artificial intelligence
• Process optimisation in hospitals

2020

• The influence of big data on the controlling function in companies
• Redesign and optimisation of freight cost management based on SAP Transport Management using the example of Wieland-Werke AG
• The connection between incentive systems and fraudulent behaviour in companies
• Budgeting - A critical comparison between traditional and modern approaches
• Effects of the digital transformation on controlling
• Supply chain controlling - evaluation of selected instruments to minimise risks
• The use of risk management tools using the example of Voith Paper FRS North America
• Coping with free-riding in teams
• Conception of a pricing strategy for personalised products of Porsche AG
• Interactions between narcissism and management control systems in companies
• Interactions between social capital and management control systems
• Use of predictive analytics in personnel controlling using the example of EvoBus GmbH
• Quantification of risk appetite using the example of the HARTMANN GROUP
• The effects of self-selection in competitive incentive systems for creative activities
• The influence of digitalisation on the information function of controlling
• Digital transformation in controlling using the example of Industry 4.0
• Translation of supervisory and economic expectations of decision-maker-oriented reporting for liquidity risk controlling in credit institutions
• Digitalisation in controlling and accounting - conceptual design of a software project for robotic process automation
• Digitalisation in controlling - effects on incentive setting
• The potential and challenges of blockchain technology in accounting and controlling
• Development of a sales model for decentralised production in the context of additive manufacturing
• To what extent can the Objectives and Key Results management method drive the organisational development of IT service providers?
• The importance and management of social capital in the context of newly founded companies
• Development of a model for optimising capacity planning using the example of logistics controlling
• Effects of digitalisation on personnel reporting and the provision of management-relevant information
• Development of a sustainability strategy for service companies
• Project management and controlling - an analysis of problems and solution approaches at the
• International diversity in top management teams/board members and its effects on companies: A systematic literature review
• Digitalisation and future potential benefits in controlling - Designing an approach based on business analytics for corporate planning
• The evolving role of the controller
• The impact of big data on controlling
• How does the DRG system influence hospital management and controlling?

2019

• Benchmarking to assess the appropriateness of industry-specific transfer prices taking into account the arm's length principle - a theoretical-empirical analysis
• The influence of succession planning on the long-term business success of family businesses
• The creation of an overhead cost planning concept in plant controlling at Bosch Power Tools GmbH
• Development of a key figure system for sales management using the example of the WAFIOS Group
• Designing management control systems taking creative service performances into account
• The importance of IT capabilities in building competitive advantage
• Performance measurement and business intelligence - development of a KPI dashboard using the example of the Wanzl Group
• Information supply for transfer pricing in the service sector through a suitable IT system using the example of Daimler AG
• Management control in family businesses
• The effect of company incentive systems on creative activities
• Sabotage in tournaments - the influence of monetary incentive increases on the sabotage behaviour of participants: evidence from football
• Development and implementation of key figures for the homologation process using the example of Daimler Trucks
• Implementation of the sustainability strategy in the long-term success model of companies
• The cognitive frames of executives and their influence on the implementation of sustainability aspects in companies
• Risk management in start-up companies
• All good things come in fives, all bad things come in threes? Investigating the correlation between personality and leadership behaviour
• Innovation performance measurement - approaches to the management of innovation companies
• Risk management in the automotive industry with a special focus on autonomous driving
• Performance measurement systems in Research and Development - special features of the implementation process
• The integration of sustainability into corporate management - a case study using the Sustainability Balanced Scorecard
• Strategic performance management and measurement in professional football companies
• Effects of Industry 4.0 on controlling
• Development of profit centre accounting to manage the sales of an insurance group with the management objective of expanding a sustainable and profit-oriented insurance portfolio
• The combination of business and feedback-generated key figures in the context of the balanced scorecard
• Comparison of the organisation of controlling in young companies (start-ups) with established companies (groups)
• Regulatory influence of the ICAAP on the risk management of credit institutions

2018

• Development of a new corporate management concept for compliance risk management at BMW AG using the example of the service supplier network
• Design of organisational compensation structures for the integration of tournaments and teamwork
• Incentive systems and motivation
• Analysis of dependencies and areas of tension in the requirements planning of resource deployment in the area of tool costs Mercedes-Benz Cars
• Selected chapters of behavioural management accounting
• Examination and analysis of the discounted cash flow method as an evaluation scale for the profitability of an investment using the example of new tractor models and projects within the Enterprise Product Delivery Process of Deere & Company
• Development of a guideline for project evaluation at Krones AG
• Selected business and tax aspects of the relocation of functions using the methodical arm's length comparison
• Implementation of a divisional strategy using the example of the BG Vision Care Germany sales organisation
• Implementation of a control concept for the sales subsidiaries
  of Trumpf GmbH + Co KG
• Analysis and optimisation of the key figure system to validate process efficiency in the central logistics division of Robert Bosch GmbH
• Transfer prices in the area of conflict between controlling and tax experts
• Transfer prices in the field of action of incentive systems
• Design and implementation of activity-based costing for service companies
• Analysis and optimisation of the operational planning process using the example of sales controlling at EvoBus GmbH
• The Impact of Tournament Competitiveness and Feedback Accuracy on Creative Performance
• Effects of specific incentive system designs on the social capital of a company
• Effects of behavioural economic assumptions on negotiated transfer prices
• Sustainability Balanced Score Card- Performance effects of the integration of sustainability aspects into the Balanced Score Card
• New conception and implementation of profit centre accounting in service companies using the example of the Testo Industrial Services Group
• Analysing the requirements of a performance measurement system for measuring performance in small and medium-sized enterprises (SMEs)
• Lean administration: a transfer of the lean Philosophy to the administrative sector using the example of banks
• The influence of leadership styles on employee motivation
• The influence of corporate culture on the design of incentive systems
• Measuring and managing creativity: current challenges in innovation controlling
• Ensuring internal fairness in transfer pricing, taking into account the base erosion and profit shifting action plan
• Performance measurement systems in the context of an automotive supply chain - a balanced scorecard approach
• Influence of corporate social responsibility activities on the social capital of a company
• The supervisory board "an essential success factor of a company"?
• The green controlling approach and its integration into existing management control systems
• Experimental research in budgeting
• Communication strategies for fundraising at German Ulm University Foundations
• Development and piloting of a customer-orientated quality improvement system using the example of the BMW Group
• The personnel responsibility of the supervisory board - requirements and limits in the context of responsible corporate governance with special consideration of recent board appointments at Volkswagen AG

2017

• Influence of risk appetite on the corporate success of listed companies
• Development of an approach for setting up a key figure system in energy controlling - a theoretical and empirical analysis using the example of Edelweiss GmbH & Co KG in Kempten
• Flexible design of management control systems in a dynamic corporate environment: integrative use of the balanced scorecard and budgeting
• Outsourcing of controlling activities
• Determination of health insurance discount provisions in the pharmaceutical sector using the example of Teva Pharma GmbH
• Employee retention as a strategic corporate goal
• Conflicting objectives of selected transfer pricing functions in multinational companies
• Performance Measurement in Supply Chains - The SCOR Model
• Influence of power positions of decision makers using the example of reporting
• Forecasting procedures for the early detection of insolvency - a theoretical and empirical analysis
• Possibilities for the coordination and control of supplier networks: capacity fulfilment of sub-suppliers in the automotive industry against the background of rapid market changes.
• Influence of social preference boundaries on the design of relative performance tournaments as an incentive system in companies
• Selected aspects of time constraints and their influence on management decisions
• Importance of tournament models for company incentive systems
• Feedback as a non-monetary incentive instrument
• Sabotage in relative performance tournaments
• Tournament Theory and Signalling Theory: An Integrative Approach to Reduce Information Asymmetry in Tournaments
• Critical factors in the valuation of small and medium-sized enterprises
• Influence of loss aversion on the design of company performance tournaments as incentive systems in companies
• The importance of corporate reputation for M&A transactions
• Analysing the effects of marketing measures on corporate success using the example of the medical technology company Spinal Kinetics GmbH
• Development and introduction of a balanced scorecard using the example of the IT Operations business unit at Axians IT Solution GmbH
• Risk management in supply chains
• Integration of existing KPIs into a cross-location KPI dashboard taking into account forecasting in the area of cost control production for Daimler Buses
• Effects of inequality aversion on operational performance tournaments
• Effect of relative performance tournaments on employee motivation and creativity
• Methods and measures for increasing employee potential in multinational companies
• Suitability of selected company valuation methods for use in incentive systems
• Balanced scorecard in family businesses
• System for the delimitation of development projects for cause-based allocation and billing using the example of Robert Bosch Automotive Steering GmbH
• Management of product innovations in family businesses
• Development of a concept for a KPI system for sales management in the Mercedes-Benz Cars segment and its link to a financial incentive system
• Gamification as an instrument for improving selected areas in controlling
• Implementation of corporate sustainability using the balanced scorecard
• Performance effects of gender diversity
• Current developments in controlling - effects of new technologies on large and medium-sized companies
• Analysing the information advantage of the top management team on the capital market

2016

• Differences in the design of management control systems in innovation, financial services and manufacturing companies
• Added value through flexibility - critical appraisal of the real options approach in strategic investment planning
• Conception and further development of a procedure for standardised and target-oriented project cost estimation for transmission projects in the early project phase using the example of the Mercedes-Benz Cars division of Daimler AG
• Value-orientated corporate management and corporate social responsibility
• Performance measurement in Research and Development
• Conception and implementation of operational planning and control using the example of overheads in the Human Resources Daimler Buses division
• KPI dependencies: An analysis of the optimisation of the control process through the use of statistical methods using the example of Daimler Financial Services AG
• Performance measurement in non-profit organisations with reference to the healthcare sector
• Performance-orientated design of company incentive systems taking motivational aspects into account
• Interdisciplinary approaches to explaining "motivation crowding-out" and implications for corporate human resources management
• Risk management in the context of corporate governance - challenges and design approaches
• The balanced scorecard in the context of supply chain management
• Corporate culture as an instrument of the strategic planning process
• Effects of working capital management on company performance - a critical analysis
• Complexity effects of increasing variant diversity in different business areas with special consideration of controlling - theoretical analysis and practical application using the example of Bosch Thermotechnik GmbH
• Design of activity-based costing for logistics services using the example of Hans Kolb Wellpappe GmbH & Co. KG
• Controlling aspects of human resource management in the context of the knowledge society
• Comparison of the behavioural control of traditional budgeting and Beyond Budgeting
• Creation of an MIS at Teva
• Conception of internal cost and performance accounting as a basis for profitability control and corporate management Serikon Group: A process model for the practice of medium-sized companies
• Control requirements and key figures for reporting to the IT management of Daimler AG, using the example of Daimler Trucks
• The role of corporate foresight for strategic controlling
• Green Controlling - Financial impact of sustainability aspects in the company
• Success factors of M & A transactions in the banking sector
• Team success and team composition: theoretical approaches and results of empirical research
• Concept of internal benchmarking using the example of the best practice analysis of Daimler AG's sales organisation
• Effects of change management on target costing in co-operation projects using the example of Daimler AG
• The Saarbrücken Formula as a Controlling Instrument for Human Capital Assessment - A Critical Analysis Using the Example of TEVA Pharmaceuticals Ltd.
• Theory and empirics of currency hedging as an instrument of risk management using the example of Mack&Schühle AG
• Influence of the proportion of women on the Management Board and Supervisory Board on cooperation within the company - an empirical study
• Outsourcing in controlling
• Potentials of outsourcing core controlling functions in medium-sized companies
• Importance of the tournament theory in the design of incentive systems
• Selected aspects of behavioural management accounting
• Non-monetary incentive systems
• Sustainability controlling in the context of ecological and social aspects
• Employee Participation in Performance Measurement System Design
• Category management as a strategy in purchasing using the example of Teva ratiopharm
• Management decisions under risk

• Benchmarking internal processes and functions

2015

• Development of a management cockpit to support corporate management in controlling the coffee machine division of Würrtembergische Metallfabrik AG
• Influence of management behaviour on the supply of information in companies
• Performance measurement: evaluation of various methods
• Development and analysis of KPIs for projects using the example of the consulting company MHP
• Team-based incentive systems and their effects in companies
• Performance measurement in strategic planning
• Value-oriented controlling in medium-sized companies
• Differences in the design of management control systems in innovation, financial services and production companies
• Consideration of selected nationality-dependent personality traits in the design of MCS
• Corporate insolvencies - causes and forecasting models
• Determinants of the MCS
• Impact of management style on corporate culture
• Importance of corporate culture and national culture for the design of management control systems
• Early warning systems as part of risk management to safeguard against corporate risks - overview, acceptance and criticism
• Development and design of performance measurement systems to assess sustainability in the automotive industry
• Design of management control systems depending on the phases of the corporate life cycle
• Performance measurement in non-profit organisations with reference to the healthcare sector
• Strategic planning for start-up companies
• Incentive systems and the crowding-out effect - negative effects of extrinsic incentives on intrinsic motivation
• Potentials of the Beyond Budgeting concept as an alternative to traditional budgeting systems