Theses at the Mercator School of Management are allocated via a central allocation procedure.

If you are interested in writing your thesis at the Chair of Management Control, please list Prof. Firk in your preferences during the central allocation procedure. Please note that, depending on your current average grade, assignment to our chair cannot be guaranteed, even if you list us as your first preference.

You can find the dates for the next registration phase at the top of this page.

Central allocation procedure: March 16 to 19, 2026

Start date: Within the 2026 Summer Semester

We offer supervision for topics within our research areas. Please note that we exclusively offer empirical Master’s theses. Currently, we specifically offer topics in the following areas:

AI in the Controlling Function

• Which organizational determinants foster a positive perception of AI (vs. anxiety)?

• How does AI reshape controllers’ roles (e.g., analyst, business partner, steward)?

• Does AI increase controller effectiveness?

Incentive Design & Strategic Decisions

• What drives the use of non-financial metrics in CEO compensation?

• Can subjective performance evaluations work—and when?

• Does the variety of performance metrics in the CEO's bonus contract influence the firm's strategic decision making?

Top Managers & Governance

• Chief AI Officer: when and why to appoint.

• Atypical leaders: when and why atypicality adds value (selection into contexts, signaling, diversity effects).

• Employee ownership: impacts on risk-taking, strategy execution, and organizational resilience.

Once you have been allocated a spot at our Chair via the central allocation procedure, please contact us immediately regarding your desired start date and three preferences from the topics we have proposed.

You may also apply with your own topic proposals. To do so, please submit a short research proposal (exposé) describing your concept for the topic.

It is also possible to write theses in cooperation with industry partners upon arrangement.

Please include your Transcript of Records with your email. This document indicates whether you are eligible to register for a thesis. If this indication is missing, but you are convinced that you meet the requirements, please contact the Examination Office (Prüfungsamt) first.

Process Timeline:
Within approx. 2-4 weeks before your intended start date, we will meet with you to discuss a topic. Afterward, you will have 2–3 weeks to draft a proposal for your topic and submit it to your supervisor. You may receive feedback regarding necessary revisions. Once the proposal has been approved by your supervisor, the thesis can be registered.

Alexander van Slooten is available as your contact person. Please use the subject line "Master Thesis".

Bachelor’s theses must be written in the form of a Systematic Literature Review (SLR). An SLR is a methodological approach in which scientific literature on a specific topic is systematically searched for, analyzed, and synthesized.

Topics for such a review should generally fall within the areas of Management Accounting & Control, Digitalization and AI, or Strategic Management. Topics in the following areas are particularly suitable:

The Implementation of AI

• The role of AI for Management Accounting and Control

• Strategizing with AI

• Emotional consequences of the implementation of AI

Incentives and Performance Metrics

• Non-Financial Incentives in Executive Compensation

• Subjective Performance Evaluation in Executive Compensation

• Compensation design of Non-CEO executives

Top Managers and Strategic Decisions

• Neurodiversity and Strategic Leadership

• Chief Digital, Data, and AI Officers

• Green (or digital) M&A and Divestitures

Once you have been allocated a spot at our Chair via the central allocation procedure, please contact us immediately regarding your desired start date and three preferences from the topics we have proposed. You may also propose your own topic, provided there is sufficient justification.

Please include your Transcript of Records with your email. This document indicates whether you are eligible to register for a thesis. If this indication is missing from your Transcript of Records, but you are convinced that you meet the requirements, please contact the Examination Office (Prüfungsamt) first.

Alexander van Slooten is available as your contact person. Please use the subject line "Bachelor Thesis".

We prefer Bachelor's theses to be written in English.