Topic
This research project focuses on the understanding of management accounting in entrepreneurship research. How can management accounting practices that are usually seen as static and formal routines support startup organizations that operate in a highly dynamic and unstructured environment? How can founders benefit from static management accounting practices in a dynamic startup environment? Can management accounting and entrepreneurship be seen as a paradox in the sense of “contradictory yet interrelated elements — elements that seem logical in isolation but absurd and irrational when appearing simultaneously” (Lewis, 2000, p. 760)?
Thesis
The objective of this research project is to conduct a comprehensive literature review of the use of management accounting in startups. The review will be based on prior research that has been conducted at our chair of management accounting. Thus, the research project will be very structured and in close cooperation with your supervisor. In the first step, the research questions and the scope of the review will be defined. In the second step, the search will be conducted and relevant papers will be analyzed for theoretical constructs they use. In the third step, the search results will be organized to derive interesting insights into the literature and to answer the research questions.
Expectations and benefits
We are looking for excellent students that are interested in management accounting and entrepreneurship. You should have a certain amount of curiosity and creativity in both the fields of business and academic research for conducting this thesis project.
We offer you active guidance in the process of elaborating your thesis. You will participate in an additional course where you learn fundamental methods for research and writing. In this way you will receive support for your thesis and gain interesting and helpful insights in how research is conducted.
Lewis, M. W. (2000). Exploring Paradox: Toward a More Comprehensive Guide. Academy of Management Review, 25(4), 760–776. http://doi.org/10.5465/AMR.2000.3707712
