Themen vergangener Bachelor-/ Masterarbeiten

Um einen Überblick über mögliche Themen an unserem Institut zu erlangen, finden Sie hier eine Liste vergangener bearbeiteter Bachelor- und Masterarbeitsthemen. Diese Liste stellt lediglich eine Auswahl der bearbeiteten Themen da. 

  • ​​​​​Key performance metrics in e-commerce models: literature review and empirical evidence
     
  • Performance Measurement Systems in Startups
     
  • Performance Management of the Generation Y and Z - An examination of their expectations
     
  • Marketing Performance Measurement in Digital Business Models
     
  • An Analysis of the Use of Customer-Oriented Metrics by Publicly Traded Online Retailers
     
  • Peer Groups for Relative Performance Evaluation: The Effects of CEO Turnover
     
  • Systematic Analysis of OKR Usage and Design in German Firms: A Large-Scale Survey
     
  • The effect of competition on executive bonus target difficulty
     
  • Value-Based Management Among German Listed Companies
     
  • Management Control in Fast Moving Industries
     
  • ESG Performance Targets in Executive Compensation Contracts
     
  • Carbon Reduction Targets in Executive Compensation Contracts
     
  • CEO compensation practices in large German firms: Evidence from expanded disclosures in renumeration reports
     
  • Developement of a KPI-System at a Non-Profit Organization
     
  • CEO Compensation and Pay Transparency: Evidence from the 2006 Pay Disclosure Reforms
     
  • ESG Incentives in Executive Compensation - An Analysis of German DAX Companies
     
  • ESG Incentives in Executive Compensation - An Analysis of US Firms
     
  • Sustainable compensation practises in German listed firms
     
  • The Effect of Non-Financial Performance Measures on Executive Goal Setting
     
  • Incentives for Innovation
     
  • Bonus Pay Restriction and Financial Stability
     
  • Wertorientierte Kennzahlen: Ansatz und Anwendung
     
  • "Nachhaltigkeit" in der Vorstandsvergütung - Ergebnisse einer Stichprobenanalyse zur Integration von ESG-Kriterien in die Vorstandsvergütung deutscher, börsennotierter Aktiengesellschaften im Geschäftsjahr 2021
     
  • Finanzielle und nicht-finanzielle Leistungskennzahlen - Ihre Bedeutung und Anwendungsbereiche für eine effektive Unternehmenssteuerung
     
  • Merkmale wertorientierter Unternehmensführung und deren Auswirkung auf die Performance von DAX-Unternehmen
     
  • Die Beziehung zwischen Nachhaltigkeitsperformance und finanzieller Leistung
     
  • Strategic cost management in supply chains: an application to the automotive industry
     
  • Analysis of Cost Stickiness in the Airline Industry
     
  • Cost Structures in the Automotive Industry
     
  • Operating Leverage in Automotive Industry
     
  • Relevance of Liquidity Ratio Investigation of DAX 40 Companies
     
  • Complexity costs: concept, measurement and management approaches
     
  • Economies of Scale and Scope: Review of the Evidence
     
  • Verursachungsgerechte Umlage von Gemeinkosten am Beispiel von Präsenzveranstaltungen und Webinaren der Akademie für medizinische Fortbildung
     
  • Herausforderungen bei der Kalkulation von Produktkosten während des Produktentstehungsprozesses am Beispiel eines CLAAS Projekts
     
  • Evaluierung der Anwendbarkeit einer Prozesskostenrechnung als Kalkulationsverfahren in Krankenhäusern
     
  • Der Einfluss von Kostentransparenz auf die Preisgestaltung internationalen Vertriebsnetzen
     
  • Do Sustainability Investments always create Value? The Case of Materiality
     
  • Empirical analysis of information salience in the context of CO2 reduction targets
     
  • ESG Performance Targets in Executive Compensation Contracts
     
  • Carbon Reduction Targets in Executive Compensation Contracts
     
  • Materiality of Carbon Emissions
     
  • The impact of ESG on business valuation
     
  • Motivation for Setting Science-Based Targets
     
  • ESG Incentives in Executive Compensation - An Analysis of German DAX Companies
     
  • ESG Incentives in Executive Compensation - An Analysis of US Firms
     
  • Sustainable compensation practices in German listed firms
     
  • Accounting for sustainability: Measures and methods
     
  • „Nachhaltigkeit“ in der Vorstandsvergütung – Ergebnisse einer Stichprobenanalyse zur Integration von ESG-Kriterien in die Vorstandsvergütung deutscher, börsennotierter Aktiengesellschaften im Geschäftsjahr 2021
     
  • Finanzielle und nicht-finanzielle Leistungskennzahlen - Ihre Bedeutung und Anwendungsbereiche für eine effektive Unternehmenssteuerung
     
  • Die Beziehung zwischen Nachhaltigkeitsperformance und finanzieller Leistung
     
  • Rechtliche Rahmenbedingungen für CSR in deutschen Unternehmen
     
  • Do Sustainability Investments always create Value? The Case of Materiality
     
  • Valuation of New Ventures based on Customer Lifetime Value - A Literature Review
     
  • Value-Based Management Among German Listed Companies
     
  • The role of investors in funding decisions of nascent ventures
     
  • Multiples valuation: A website traffic based approach
     
  • New Venture Valuation: Analyzing Methods and Models in a Data-Scarce Environment
     
  • Valuing new ventures: Customer lifetime value as an alternative to traditional cash flow valuation
     
  • The impact of ESG on business valuation
     
  • Is the Customer Lifetime Value a suitable alternative to the Discounted Cash Flow approach for valuing new ventures?
     
  • Valuation of intellectual property in M&A
     
  • Valuation of Unprofitable Companies: Between Assumptions and Contingencies
     
  • How do increased interest rates affect Private Equity investment criteria?
     
  • The Role of Private Equity in Healthcare Modernization: Financial Investors as Agents of Reform
     
  • Valuing Innovation: Measures and methods
     
  • Special Features in the Valuation of Startups Compared to Established Companies
     
  • Wertorientierte Kennzahlen: Ansatz und Anwendung
     
  • Merkmale wertorientierter Unternehmensführung und deren Auswirkung auf die Performance von DAX-Unternehmen
     
  • Peer Groups for Relative Performance Evaluation: The Effects of CEO Turnover
     
  • CEO compensation practices in large German firms: Evidence from expanded disclosures in remuneration reports
     
  • CEO Compensation and Pay Transparency: Evidence from the 2006 Pay Disclosure Reforms 
     
  • Motivation for Setting Science-Based Targets
     
  • Key performance metrics in e-commerce models: literature review and empirical evidence
     
  • Performance Measurement Systems in Startups
     
  • Marketing Performance Measurement in Digital Business Models
     
  • Systematic Analysis of OKR Usage and Design in German Firms: A Large-Scale Survey
     
  • Valuation of New Ventures based on Customer Lifetime Value - A Literature Review
     
  • How to pitch for success: what makes investors fund nascent ventures? A literature review
     
  • The role of investors in funding decisions of nascent ventures
     
  • New Venture Valuation: Analyzing Methods and Models in a Data-Scarce Environment
     
  • Valuing new ventures: Customer lifetime value as an alternative to traditional cash flow valuation
     
  • Is the Customer Lifetime Value a suitable alternative to the Discounted Cash Flow approach for valuing new ventures?
     
  • Types of Investors and their role for nascent ventures
     
  • Management Control in Fast Moving Industries
     
  • Development of a KPI-System at a Non-Profit Organization
     
  • Communication in Times of Crisis: CFO's Challenges with Corporate Disclosure
     
  • Restructuring Strategies und Turnaround Consequences
     
  • Budgeting in times of turbulence: useful or useless?
     
  • Restructuring for the future: Strategic Decisions for Phasing Out Combustion Engines
     
  • Auswirkungen der digitalen Transformation auf das Controlling
     
  • Carve-Outs als strategisches Managementinstrument - Potenziale und Risiken
     
  • Corporate Forecasting in dynamischen Umgebungen: Herausforderungen der Unsicherheit und Ansätze zur Anpassung
     
  • Transformation in der europäischen Automobilzuliefererindustrie: Evidenz aus Unternehmensberichterstattungen
     
  • On the use of single and multiple budgets: A literature review 
     
  • Budgeting in times of turbulence: useful or useless?
     
  • Opportunities and challenges of predictive analytics in planning and forecasting
     
  • Corporate Forecasting in dynamischen Umgebungen: Herausforderungen der Unsicherheit und Ansätze zur Anpassung
     
  • Use and Challenges of Advanced Analytics in Management Accounting
     
  • Management Control in Fast Moving Industries
     
  • Opportunities and challenges of predictive analytics in planning and forecasting
     
  • Empirical Analysis of Artificial Intelligence Capabilities and Relevance in German Companies
     
  • The role of artificial intelligence in controlling: efficiency, limitations and critical success factors
     
  • The Role of Technological Advancements in Optimizing Working Capital Management
     
  • Künstliche Intelligenz im Controlling - Analyse und Evalution möglicher Einsatzgebiete
     
  • Herausforderung Digitalisierung: Die Rolle des CFOs zwischen algorithmischer Effizienz und neuen Anforderungen
  • Use and Challenges of Advanced Analytics in Management Accounting
     
  • Systematic Analysis of OKR Usage and Design in German Firms: A Large-Scale Survey
     
  • Empirical Analysis of Artificial Intelligence Capabilities and Relevance in German Companies
     
  • The role of artificial intelligence in controlling: efficiency, limitations and critical success factors
     
  • Künstliche Intelligenz im Controlling - Analyse und Evalution möglicher Einsatzgebiete
     
  • Herausforderung Digitalisierung: Die Rolle des CFOs zwischen algorithmischer Effizienz und neuen Anforderungen
  • The experience curve: A concept and its relevance
     
  • The relevance of blockchain technology for management accounting - A systematic review
     
  • Chances and risks of blockchain technology in management accounting
     
  • Estimating Market Potential: The Automotive Sector in Emerging Markets
  • Structural Differences in Executive Compensation: Evidence From Public Disclosure
     
  • Why strategy implementation fails: A review of the evidence and a conceptual model for performance measurement
     
  • Real Earnings Management: A literature review of non-financial indicators of real earnings management
     
  • Shareholders' Say-on-Pay and the role of non-financial targets in CEOs' bonus plans in the US: An empirical investigation
     
  • An empirical analysis of changes in peer group compositions in top management's relative performance evaluation
     
  • Disclosure in executive compensation: a parsing-based association study
     
  • Executive Compensation: Ratcheting in incentive functions
     
  • The Influence of Executive Stock Options on Customer Concentration: Evidence from FAS 123R
     
  • Common Ownership and Relative Performance Evaluation: An Empirical Analysis of Institutional Ownership
     
  • Do European firms use discretionary accruals to avoid earnings losses and decreases: An empirical investigation
     
  • Executive Bonus Incentive Function Design and Earnings Management
     
  • The Influence of Managerial Power on Executive Target Setting: An empirical analysis of bonus target ratcheting
     
  • Target ratcheting in executive compensation: Looking for commitment
     
  • Target ratcheting in executive compensation and the potential dual role of targets
     
  • Empirical Analysis of Common Ownership and Firms' Performance Peer Group Composition
     
  • Performance measurement systems as means of management and control in the fashion retail industry
     
  • Firms' ESG Performance Evaluation: An Empirical Comparison of Sustainability Metrics
     
  • Route to Success: An Empirical Analysis of Key Success Factors for Startups
     
  • Performance Implications of Transformational Change in Firms: An Empirical Analysis
     
  • Empirical Analysis of Executive Earnings Call Participation, Compensation and Firm Performance
     
  • Do CEO retention concerns affect target difficulty?
     
  • Subjective Overwriting of Accounting Performance Measures in CEO Annual Bonus Plans
     
  • Detecting Real Earnings Management
     
  • CEO bonus incentives and real earnings management: Do CEOs manage earnings to increase their bonuses?
     
  • The influence of equity-based compensation on managerial myopia
     
  • Do CEO Retention Concerns Affect Target Difficulty? - An empirical analysis
     
  • The effect of value-based management on operative and equity market-based performance: An empirical analysis of European listed firms using a text-based measure
     
  • Impact of Long-Term and Sustainability Incentives on Firms' Carbon Emissions and Targets
     
  • Equity-based Compensation and Managerial Myopia: An Empirical Analysis
     
  • An Empirical Analysis of the Relation between Climate Exposure and Executive Environmental Incentives
  • How the radical reduction of internal cost charging affects the steering of the global IT budget
     
  • Exploiting economies of scale and scope: Cost behavior in the German insurance industry
     
  • Do Managers Matter at all? An Empirical Analysis of Management Turnover on Cost Structure
     
  • Quantitative cost forecasting in the chemical industry at Covestro AG
     
  • The impact of unionization on firms' cost structures
     
  • Cash Management in Struggling Companies
     
  • CFO Overconfidence and Cost Structure
  • Stakeholder Orientation and Firm Value: An Event Study on the US Business Roundtable's shift towards stakeholder orientation
     
  • Firm visibility and corporate sustainable performance: An empirical analysis on Russel 2020 index inclusion
     
  • CSR Disclosure: An Empirical Analysis of Corporate Environmental Reporting
     
  • Empirical Analysis of Childcare Provision and the Motherhood Penalty
     
  • Firms' ESG Performance Evaluation: An Empirical Comparison of Sustainability Metrics
     
  • Relevance and salience of state-level and firm-level political orientation for firms' CSR performance
     
  • Corporate Social Responsibility: Are companies just meeting obligations?
     
  • Adopting Science-based Emission Targets: Empirical Analysis of Serious Adoption and Labeling
     
  • Empirical Analysis of Firms' Carbon Reduction Trajectory and ist Determining Factors
     
  • Diverse turnaround: Does diversity in top management teams relate to organizational post-turnaround performance?
     
  • Childcare and women in leadership positions: An empirical analysis of public daycare provision on female workforce 
     
  • Do social performance measures align the firm towards human capital initiatives? Evidence from eployee perceptions on Glassdoor
     
  • Impact of Long-Term and Sustainability Incentives on Firms' Carbon Emissions and Targets
     
  • Emission reduction targets in supply chain management
     
  • An Empirical Analysis of the Relation between Climate Exposure and Executive Environmental Incentives
  • Stakeholder Orientation and Firm Value: An Event Study on the US Business Roundtable's shift towards stakeholder orientation
     
  • Determinants of startup financing - Distinctions between venture capitalists and corporate venture capitalists
     
  • How to pitch for success: what makes Investors fund nascent venture teams?
     
  • Bootstrapping or external financing: Empirical analysis of cash constraints in the development of start-ups
     
  • Firm Performance and focus: Long-term performance following strategic acquisition
     
  • The effect of value-based management on operative and equity market-based performance: An empirical analysis of European listed firms using a text-based measure
     
  • IPO price formation: A comprehensive study of influencing factors
     
  • Der Einsatz von Konzepten zur Kundenwertberechnung in der Versicherungsbranche
  • ​​​​​​Structural Differences in Executive Compensation: Evidence From Public Disclosure
     
  • Stakeholder Orientation and Firm Value: An Event Study on the US Business Roundtable's shift towards stakeholder orientation
     
  • Shareholders' Say-on-Pay and the role of non-financial targets in CEOs' bonus plans in the US: An empirical investigation
     
  • An empirical analysis of changes in peer group compositions in top management's relative performance evaluation
     
  • Disclosure in executive compensation: a parsing-based association study
     
  • CSR Disclosure: An Empirical Analysis of Corporate Environmental Reporting
     
  • Common Ownership and Relative Performance Evaluation: An Empirical Analysis of Institutional Ownership
     
  • The Influence of Managerial Power on Executive Target Setting: An empirical analysis of bonus target ratcheting
     
  • Empirical Analysis of Common Ownership and Firms' Performance Peer Group Composition
     
  • CEO bonus incentives and real earnings management: Do CEOs manage earnings to increase their bonuses?
     
  • The influence of equity-based compensation on managerial myopia
  • Company's readiness for OKR: empirical validation of OKR implementation at noventum consulting
     
  • Venture Capital Reputation: Performance Implications für Start-ups
     
  • Determinants of startup financing - Distinctions between venture capitalists and corporate venture capitalists
     
  • How to pitch for success: what makes Investors fund nascent venture teams?
     
  • The life cycle of startups: Features of success and failure from growth to maturity
     
  • Route to Success: An Empirical Analysis of Key Success Factors for Startups
     
  • Bootstrapping or external financing: Empirical analysis of cash constraints in the development of start-ups
  • ​​​​​Management Accounting Departments of the Future
     
  • Why strategy implementation fails: A review of the evidence and a conceptual model for performance measurement
     
  • Do Managers Matter at all? An Empirical Analysis of Management Turnover on Cost Structure
     
  • The life cycle of startups: Features of success and failure from growth to maturity
     
  • Cash Management in Struggling Companies
     
  • Diverse turnaround: Does diversity in top management teams relate to organizational post-turnaround performance?
     
  • Restructuring and Transformation: An Empirical Analysis of Antecedents and Characteristics
     
  • Empirical analysis of the effects of director experience on firm restructurings
     
  • Signaling firm performance in a restructuring process: An empirical analysis of indicators for a successful turnaround
     
  • Das zukünftige Rollenprofil des CFOs: Wandel einer Managementfunktion?
  • Management Accounting Departments of the Future
     
  • Performance Implications of Transformational Change in Firms: An Empirical Analysis
     
  • Das zukünftige Rollenprofil des CFOs: Wandel einer Managementfunktion?
     
  • Der Einsatz von Konzepten zur Kundenwertberechnung in der Versicherungsbranche
  • Company's readiness for OKR: empirical validation of OKR implementation at noventum consulting
     
  • Management Accounting Departments of the Future
     
  • Das zukünftige Rollenprofil des CFOs: Wandel einer Managementfunktion?
  • The application of the controllability principle: A review of empirical evidence
     
  • Serial Correlation in Executive Bonuses
     
  • Predicting Future CEOs: Analysis of Participant Interactions in Firms' Earnings Calls
     
  • Firm Natural Disaster Experience and Voluntary Disclosures: Evidence from European Companies
     
  • Steuerung von Versicherungsunternehmen: Ein Vergleich von Standardformel und internem Modell am Beispiel von Naturkatastrophen
  • Drivers of participative planning: An empirical investigation using the example of quantity planning of CLAAS KGaA mbH
     
  • Quantitative cost forecasting in the chemical industry at Covestro AG