Checking date: 07/05/2019

Course: 2019/2020

Master Thesis
Study: Master in Accounting (358)

Coordinating teacher: DESENDER , KURT ACHIEL

Department assigned to the subject:

Type: Master Final Project
ECTS Credits: 6.0 ECTS


Students are expected to have completed
1. GENERAL INSTRUCTIONS There are two calls for the defense of the master¿s thesis, in June-July and September, though there is only one opportunity per year to pass the master thesis, i.e. you have to pass the master thesis in the call you choose/are eligible to present. The exact dates will be fixed by the Academic Committee with enough anticipation, but the defense will take place during the periods defined in the above mentioned master's thesis planning. Although the defense of the thesis in the first call (June-July) is highly recommended, students may choose any of the two calls, if they are eligible to defend it in the first call. 2. WHO ARE ELIGIBLE TO DEFEND THE THESIS IN THE 1st CALL (JUNE-JULY)? Not all students are eligible to defend the master's thesis in June-July. To be eligible, you have to pass all the courses of both the 1st term and the 2nd term (including the internships, if it is the case) in the 1st call exams. According to the Graduate School's rules, students are allowed to defend their master's thesis only after having passed the rest of the courses of the study program. Therefore, you will not be eligible to defend in June-July (and, then, you will have to defend the thesis in September) if you are in one of these two situations: 1) You have passed all the courses, but you have had to take at least one make up (second call) exam, OR 2) You are still enrolled in curricular internships (see the section 3 below) by June 15 (the deadline for the submission of the Master's Thesis in the first call).
Competences and skills that will be acquired and learning results.
Basic competences CB6 To have and understand knowledge that provides a basis or opportunity to be original in the development and / or application of ideas, often in a research context CB7 That students know how to apply the knowledge acquired and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their area of study General competences CG1 Acquire the ability to locate, extract, and analyze information from multiple sources, and to form a reasoned opinion that can be defended in written or oral form to different audiences. CG2 Acquire the ability to plan optimally in the allocation of contracted resources (selection of work team and budgeting project hours). CG3 Acquire the ability to submit written reports orally to both the members of your team and your clients. CG4 Ability to reason in a critical way CG5 Ability to solve problems, from the analysis of data and structured or unstructured information, which may involve the management of databases, or information systems and business management. General CG6 Acquire the ability to work in organized and structured work teams where each member is responsible for a part of which must subsequently inform the rest of the team. CG7 Ability to diagnose potentially complex real problems by integrating and applying knowledge of different subjects. General CG8 Acquire the ability to direct the search and learning of any new situation autonomously. CG10 Acquire the ability to act ethically and socially responsible in the exercise of the profession Specific competences CE20 Acquire the skills by using the scientific method (raise a question of research and a working hypothesis, review the previous literature structuring the prior knowledge, propose a method to test the working hypothesis, obtain and process data, and interpret results, reaching conclusions) to the analysis of the accounting and audit issues.
Description of contents: programme
Topics common to all TFM options General content of the masters¿ thesis: 1. Title of the thesis 2. Contents 3. Summary of the thesis 4. Exposition and explanation of the problem / research question: Theoretical or Empirical. 5. Contribution to current scientific knowledge 6. Critical review of the literature 7. Possible improvements or new lines of research 8. Concluding remarks 9. References 10. Appendixes SUBJECT: Masters¿ Thesis in Accounting 5. (C) Contribution to current scientific knowledge in Accounting 6. (C) Critical Review of the literature in Accounting SUBJECT: Masters¿ Thesis in Auditing 5. (A) Contribution to current scientific knowledge in Auditing 6. (A) Critical Review of the literature in Auditing
Learning activities and methodology
TIMELINE 1. Choose a type of thesis, a topic, your expected call and a professor as your supervisor IMPORTANT: Ask professors with enough time in advance whether they would like to be your supervisor 2. Submit the Master's Thesis - Two calls: June 15th & August 31st - There is only one opportunity to pass it 3. Defense TUTORIALS Along the academic year, we will organize several tutorials. At the beginning of the year, there will be a presentation by the Direction of the Master in which the emphasis will be put on the general aspects of the Thesis: types, the role of the tutor, deadlines, forms to be filled in, templates, etc. At the beginning of the second term, we will organize more specific sessions for each type of thesis: - Content of each type of thesis - Analysis of examples - Revision of main points to take into account SUPERVISOR You will be supervised by an academic supervisor, who will maintain frequent meetings with you to define the content of your work. The tutor is a member of the academic staff of the program or a member of the three Departments involved in the Master in Management (Business Administation, Statistics, and the Departmental Area of Mechanical Engineering). You can suggest to any professor of the mentioned departments to be your supervisor. However, please do it with enough time in advance so that professors can evaluate and discuss with you your initial proposals. You can also ask any other professor of the Universidad Carlos III to act as your supervisor, with the approval of the Director of the program. The topic and the working plan are jointly defined by the student and the supervisor. Progress is regularly monitored according to a timetable jointly agreed.
Assessment System
  • % end-of-term-examination 60
  • % of continuous assessment (assigments, laboratory, practicals...) 40
Assessment Matrix
Detailed subject contents or complementary information about assessment system of B.T.
Additional information

The course syllabus and the academic weekly planning may change due academic events or other reasons.