Faculty of Economics and Business Administration

Chair of Management Accounting and Control

Prof. Dr. Uwe Götze

[Preliminary Version 2018] (the original version is available in German)

Leaflet for Writing Scientific Papers

In addition to the general guidelines for writing scientific papers offered by the Faculty of
Economics and Business Administration, this leaflet contains the specific and mandatory
requirements of the chair BWL III.

A) Basics of Writing Scientific Papers:

Objective:
At the beginning of your work you should clarify the research question as far as the
research objectives. Explain the importance of your work, the problem you are trying to
solve, the scope of your work and your approach.
Submission requirements:
Final thesis (Bachelor/Master/Diploma) and seminar/project theses need to be submitted
 as hardcopy (printed copy) and
 in electronic form (as a doc/docx-, odt- or pdf-file on a data carrier, e. g. CD)
Please note:
 Final thesis must be bound and delivered in multiple copies and in accordance with
the examination regulations.
 For seminar and project theses filing strips will do. Seminar and project theses need to
be submitted in duplicate.

B) Structure and Layout – Formatting your Document:

All scientific papers should include certain components. We suggest the following
order:
Font: Use a proportional typeface (font) such as Times New Roman or Arial
Please note: Set your document in one single base font. No matter which font
you choose, be sure that the font is consistent throughout the document by
using the same font in the text, figures, tables, footnotes, head- and footlines.
Font size: ● body text: Times New Roman 12 pt (Arial 11 pt)
● footnotes: Times New Roman 10 pt (Arial 9 pt)
Font spacing: ● body text: line spacing 1.5
● footnotes: single-spaced line
● bibliography: single-spaced line within the references,
between references the recommended line spacing is 1.5
● appendix: single-spaced line
Page format: The margin is formatted as follows:
 Top margin: 2 – 3 cm (up to 4 cm when using headlines/headers)
 Bottom margin: 2 – 2.5 cm
 Right margin: 2.5 – 3 cm
 Left margin: 2.5 – 3 cm

All rights reserved. Page 1

Text layout: ● text body: justified with hyphenation
● footnotes: justified
● enumerations: justified
Scope: The total number of pages (Text only!)
 at seminar theses according to the corresponding seminars’ information
sheets (usually at Bachelor seminar thesis: 18-20 pages, at Master seminar
thesis: 23-25 pages)
 at final thesis depends on the examination regulations
Please note:
 the number of pages refers to the text itself (without the cover, table of
contents, appendix, …)
 Deviations from the requested number of pages require the approval of the
supervisor
Outline: The format should follow the decimal system:
1 Chapter 1, first Level
1.1 Subchapter 1, second Level
1.1.1 Subsection 1, third Level
1.1.2 Subsection 2, third Level
1.2 Subchapter 2, second Level
Please note:
 the titles should be short and significant
 be consistent according to the hierarchy of titles (font size, bold, underlined,
…)
 Single subchapters/-sections, for example using 1.1 without 1.2, are not
appropriate
 the text should be written in the deepest level of the subchapters and
contain one page at least
Cover: A cover sheet should contain the following information:
 type of academic work,
 title and subject of the thesis,
 university, faculty, professorship (chair), holder of the chair, supervisor,
 name, address, course of study, number of semesters, student ID-number,
 date of delivery.

Declaration of Authorship:
Students provide a sworn statement ensuring that the work was done independently.
Therefore, a declaration of authorship (in German) has to be put at the end of your
work/paper and signed by you. Stick exactly to the following example (https://www.tu-
chemnitz.de/wirtschaft/fakultaet/mimes/pruefungen/Selbststaendigkeit_Einverstaendnis_
Wiwi.pdf.

Please note:
By signing, you declare that you wrote the paper/thesis on your own and listed the
relevant sources that you used. Furthermore, you indicate that you correctly named all
parts of the paper where you made use of ideas and thoughts of others including those
obtained from the internet.
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 General Requirements:
• Keep formatting consistent throughout the document (thickness of frames, placement of
figures and tables, line spacing area of paragraphs, figures, formulas, …)
• All pages of the scientific paper contain numbers – apart from the front page:
- the text itself is numbered with Arabic numerals in consecutive sequence
(beginning with p. 1),
- other parts of the scientific paper (such as table of contents; list of figures; list of
tables; list of abbreviations) have Roman numerals (I, II, III,…).
• The table of contents must be indexed to the pages where the chapters and first-level
sub-headings begin.
• Please avoid half-empty pages.

C) Notes for structure and content:

• We recommend concerning yourself with scientific writing at an early stage as well with the
functions of the preferred word processing program.
Please note: the course “Scientific Writing” is mandatory for students of the master’s
degree “Rechnungslegung und Unternehmenssteuerung" as part of their seminar
module).
• The text, or the main body of a thesis, is divided into multiple chapters/subchapters to help
the reader better understand the subject matter.
• Terms must be used correctly.
• One of the more infamous components of a scientific paper is the theoretical framework. A
theoretical framework bases on existing scientific theories that are relevant to your chosen
topic. This includes for example theories, methods, models and the definition of key terms
that relate to your topic. Historic developments or CVs of authors should not be a part of the
paper.
Please note: Keep the theoretical framework short as possible. Furthermore the length of
the theoretical framework should not be disproportionally large regarding to the total
number of pages.
• Explain the connection with other chapters in the body of the text. Scientific papers which
are practice-oriented have to connect the practical with the theoretical explanations.
• Please avoid inconsistency in the structure and arguments of your work. For example,
being inconsistency means if:
- the text of a chapter does not fit to the heading;
- the terms used in the figures are different from those used in the text;
- the arguments contradict each other (in different parts of the paper);
- the “red thread” is missing;
- statements are used repeatedly without explanation.
• Exclusions of specific aspects or focussing on specific aspects (i. e.: “In the following only…
will be discussed”) as well assertions need to be explained.
• A quote does not speak for itself. It must always be commented and interpreted within the
context of your argument, through introductory, explanatory, or evaluative sentences.

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 • Use formal vocabulary. Informal language (slang words, colloquialisms, ...) may not be
suitable for use in academic paper.

D) Dates and Deadlines:

The chair determines the specific date of submission and presentation for your scientific
paper (final/seminar/project thesis). Determined deadlines are final and binding.
 A thesis which has not been submitted within the deadline will be graded as failed
(5.0)
 Per request, an extension of submission deadline in exceptional cases is possible, if
you provide an important reason that lies beyond your control that is also approved by
the supervisor. The written application has to be submitted as follows:
- Final thesis: Submission of written application for extension to the Board of
Examiners
- Seminar theses: Submission of written application for extension to the chair

E) Notes for Bibliography and Citation:

• All references cited in the text should appear in the bibliography in alphabetical order of
the authors’ last name.
• Please note, that there is a mandatory minimum number of references.
• Scientific work requires studying the recent scientific literature. Scientific research means to
be critical regarding to the research question. Therefore, multiple sources are necessary to
examine a theme/subject area; citing one single source per subject area does not meet the
requirements of scientific research.
• Focus on primary sources! Quotes should always be first-hand, i.e. taken from the original
text. Otherwise, if you quote passages from other citations bears the risk that the quote is
taken out of context and be altered. If the original is not accessible, the multiple uses of the
quotation must be identified in the footnotes by using „quoted/cited in“.
• Do not use textbooks only but also (current) articles from journals or anthologies.
• Use only citable references. Basically not citable are:
- Lecture notes,
- Seminar/project theses and final theses (Diploma, Magister, Bachelor, Master) or similar
(citable only in exceptional cases with approval of the supervisor),
- Internet sources such as Wikipedia.
• General rules for citing Internet sources:
- Scientific Online-Publications (e.g. electronic doctoral theses, online versions of
scientific journals) have to be cited by using regular information (author, title, ...) and the
DOI-number or URN-number (if available).
Example: Götze, U.; Weber, T.: ZP-Stichwort: Total Cost of Ownership, in: Journal
of Management Control, vol. 19, 2008, no. 2, pp. 249-257, DOI: 10.1007/
s00187-008-0054-3
- Because sustainable availability of information is not assured when the website changes
or goes offline, hard copies or digital versions of the relevant pages have to be submitted
as an appendix of the thesis.
Entry of a website in the list of references: Author/Name of the institution, title, website
(URL) and date of access.
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 Example: Technische Universität Chemnitz, Faculty of Economics and Business
Administration, Chair BWL III – Management Accounting and Control:
Guidelines for writing scientific papers, URL: https://www.tu-
chemnitz.de/wirtschaft/bwl3/DownloadAllgemeinZu/
Merkblatt_wissArbeiten_BWL3.pdf <17.09.2015>
• The chosen citation style must be consistent throughout the entire document. In footnotes,
an abbreviated variant of citation can be used (as in Götze, U.: Kostenrechnung und
Kostenmanagement, 5. ed., Berlin et al. 2010). Have a look at the Guidelines for Scientific
Writing of the faculty for more details.
• Whenever you directly or indirectly cite sources from literature, these references must be
indicated. Each citation must be clearly traceable by the reference and the page number
listed in your work (direct quotes without “cf.”)
• When citing information from another's publication, be sure to report the relevant aspects of
the work clearly and succinctly, in your own words.
Direct quotes should be used very rarely and only when the words being quoted are very
unique (e.g. definitions of essential terms). So try to avoid direct quoting by paraphrasing.
• Create the cited figures yourself (by using standard office-programs); exceptional cases are
complex graphics or photographs.

F) Notes for the Oral Presentation:

• An oral presentation should not cover everything of your written paper. Focus on key
elements of your research topic. Basic background material, key findings and the
conclusion are sufficient.
• Use standard office-programs to prepare your presentation. The slides should be in 4:3
format (not 16:9 widescreen format).
• Transforming a file to another PC bears the risk that the original format of your file is not
supported. Furthermore it could lead to unintended layout-changes. For that reason we
recommend to save the presentation as pdf-file additionally to the original file-format of the
used office-program.
• The presentation should include the following slides: title page (faculty, chair, head of the
chair/professor, supervisor, course title, term, date of presentation, title of the paper,
author), agenda, slides containing the paper’s content, a list of references used in the
presentation.
• All slides (excluding the title page) must be numbered.
• Reference all figures, tables and quotations you cite.
• Keep the presentation time within
- 15-20 minutes for Seminar Theses
- 20 minutes for Bachelor- and Master Thesis
• All presentation files must be transferred by USB onto the laptop provided by the chair
immediately (prior to the start of the event). It is not allowed to use your own laptop.
Connecting different devices to the beamer could lead to time delay.

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References (in German):
 Bänsch, A.; Alewell, D.: Wissenschaftliches Arbeiten, 11. Aufl., München 2013
 Sesink, W.: Einführung in das wissenschaftliche Arbeiten: inklusive E-Learning, Web-
Recherche, digitale Präsentation u. a., 9. Aufl., München 2012
 Theisen, M. R.: Wissenschaftliches Arbeiten: Erfolgreich bei Bachelor- und Masterarbeit,
16. Aufl., München 2013

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