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: September 14 to 17, 2026

Start date: Within the 2026/2027 Winter 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:

GenAI in the Controlling Function

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

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

• Does GenAI increase controller effectiveness?

• Do controllers conceal their use of GenAI?

Strategic Decisions

• Mergers & Acquisitions

• Sustainability Transformation (e.g., corporate green pledges)

• Digital Transformation

• Strategic Flexibility and Real Options

Incentive Design

• 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?

• When do firms use relative performance evaluation, and how does this 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.

• CEO Personality: influence on performance and potential unethical behavior.

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
• The Influence of AI on Strategic Decision Making by Managers
• 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 Governance

• Neurodiversity and Strategic Leadership
• Chief Digital, Data, and AI Officers
• CEO Personality and Unethical Behavior

Strategic Decisions

• Green (or digital) M&A and Divestitures
• Strategic Flexibility and Real Options
• Digital Transformation

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.

Topic Selection and Thesis Registration

Once you have been allocated a supervision place at our Chair through the MSM's central procedure, we contact you and ask you to inform us of your intended starting date and your preferred topics.

Each student is then assigned a supervisor, who organises an initial kick-off meeting on site at the Chair. At this meeting, the precise topic is first determined together with Prof. Dr. Sebastian Firk, after which the further steps for preparing the proposal (Exposé) are discussed. The proposal should cover the following aspects: title of the thesis, relevance of the topic, research gap, research question and research objective, methodology, and list of references. Before starting their work, students also receive our AI Guideline, which governs the use of artificial intelligence while writing their thesis.

Possible adjustments are then discussed with your supervisor before the thesis can be registered with the Examination Office.

Notes on the Colloquium

After you have passed your thesis, the colloquium takes place. The colloquium is a mandatory component of every thesis and is held each semester exclusively on the dates listed here (the dates for the coming semester will follow). Please note that you must be available for your examination on one of these dates.

The colloquium lasts approximately 30 minutes (5–10 min. presentation and 20 min. discussion) for both Bachelor's and Master's theses. Students should follow the thematic structure of their thesis and address the following areas: introduction, relevance of the topic, research question, theoretical foundations, methodology, and results. The discussion then follows.

For organisational questions, please contact your assigned supervisor or the Chair's office.

Good luck!