Hanken School of Economics Accounting Master's Thesis Guide: 2120-E, 30 ECTS, Research Seminar and Assessment

Quick answer: what is the Hanken Accounting master’s thesis route?

The current English-language Accounting Master’s programme at Hanken School of Economics is a 120 ECTS, two-year Master of Science (Economics and Business Administration) programme in Helsinki. For the current 2025-2027 study plan, the programme-specific thesis package is clear: 21020 Research Methods in Accounting, 5 ECTS, 21170 Research Seminar in Accounting, 5 ECTS, and 2120-E Master’s Thesis, 30 ECTS. The seminar and methods course are separate from the 30 ECTS thesis. The thesis process also includes a mandatory maturity test, plagiarism control, final PDF/A submission, two reviewers or examiners, and formal grading by the Education Council.

This guide focuses on the thesis route rather than admissions. Hanken’s operational deadlines, Sisu prerequisites, coordinator details and teaching instances can change, so students should recheck those current systems before acting. The stable academic rules below are based on the current official programme, study-plan, thesis, examination, research-integrity, data-management and assessment sources.

1. Start with the exact Accounting thesis package

The most important programme-specific fact is that Accounting has three separate research components in the current plan. 21020 Research Methods in Accounting carries 5 ECTS, 21170 Research Seminar in Accounting carries 5 ECTS, and 2120-E Master’s Thesis carries 30 ECTS. Do not merge the seminar into the thesis credits and do not copy another Hanken programme’s course code. Hanken’s institution-level rules independently support a 30 ECTS thesis for the normal two-year master’s structure, but the programme plan is still the controlling evidence for the Accounting course identity.

The current plan also contains Global Competence studies, including Data Analytics and Social Responsibility across Business Studies, and a range of Accounting electives. These courses help shape the research environment, but they do not create one compulsory thesis method. A student can work with financial statements, market or company data, sustainability reporting, auditing material, interviews, organisational cases, documents or other defensible evidence depending on the research question and access.

2. Enter the thesis process through the research seminar

Hanken describes the research seminar as the normal starting point for the master’s thesis process. The thesis topic is chosen or assigned in the seminar and the student receives a supervisor. For Accounting, the exact seminar is 21170 Research Seminar in Accounting. Current seminar prerequisites should be checked in Sisu because Hanken explicitly directs students to the course description rather than fixing those prerequisites permanently on the general thesis page.

Use the seminar to convert a broad interest into an examinable research problem. A topic such as “ESG reporting” is not yet a thesis problem. A stronger project identifies the unit of analysis, evidence source, period or setting, theoretical lens and the specific relationship or process being examined. The earlier this is made explicit, the easier it becomes to decide what data are actually needed and which method is suitable.

3. Treat supervision as guidance, not outsourced decision-making

Hanken places substantial responsibility on the student. Students are expected to manage progress, make reasoned decisions about research direction and methods, work independently, follow academic integrity rules and participate actively in supervision and seminars. Supervisors provide feedback, alternatives and academic guidance, but they do not replace student ownership of the project.

A practical first supervision package should therefore contain a short problem statement, purpose, preliminary research question, initial theory or literature map, likely data source, proposed method and a realistic timeline. Ask the supervisor to challenge the alignment between these elements.

4. Build the research question before choosing software or statistics

The current Hanken thesis rubric separately evaluates the problem statement, purpose statement, choice of research methods and use of research methods. This is important for Accounting students because it means method choice should follow the research problem. Starting with “I want to use regression” or “I want to interview managers” can produce a technically competent but poorly aligned thesis.

Begin with the claim you want the study to be capable of making. A descriptive question may ask how reporting practices changed over a period. An association question may examine whether two measurable features move together. A comparative question may contrast firms, sectors or regulatory periods. A qualitative question may examine how accounting practices are interpreted or implemented inside organisations. Each question implies different evidence requirements and different limits on what can be concluded.

5. Quantitative Accounting theses need a defensible data chain

Hanken’s Accounting environment includes financial reporting, auditing, sustainability and company-related research, so quantitative projects are a natural option for many students. A strong quantitative thesis should document where the data came from, the observation period, inclusion and exclusion criteria, variable construction, missing-data treatment, transformations and the exact model specification used to produce the reported tables or figures.

Do not allow the final spreadsheet or statistical output to become disconnected from the source data. Preserve a reproducible path from original files to cleaned data, analysis code or documented calculations, and final results. If observations were removed, variables winsorised, currencies converted, categories recoded or multiple databases combined, record those decisions. This is both a research-quality issue and a protection against accidental inconsistency during revision.

Most importantly, an observed statistical association is not automatically causal. If the design does not establish a credible causal identification strategy, write the conclusion as an association, relationship or pattern. A significant coefficient does not by itself prove that one accounting practice caused an outcome.

6. Qualitative, interview and case-based theses require equally explicit method logic

Accounting is not restricted to quantitative work. Hanken’s research environment also includes organisational, sustainability and intervention-oriented questions for which interviews, documents, case studies or other qualitative materials can be appropriate. The same assessment principle applies: the method must fit the question and then be used carefully.

For interview work, define who can answer the research question, how participants are selected, what information they receive, how interviews are recorded or documented, how the material is coded or interpreted and how competing explanations are considered. For a case study, explain why the case is analytically useful rather than merely convenient. For document analysis, distinguish the source document from the researcher’s coding and from the final interpretation.

Avoid presenting a small qualitative sample as if it statistically represents all Finnish firms or all accountants. The value of qualitative work often comes from depth, mechanisms, meanings or theoretically informed explanation. Conclusions should remain within the evidence actually collected.

7. Sustainability and disclosure studies need careful evidence boundaries

The current Accounting curriculum and research environment make sustainability reporting and ESG-related topics realistic thesis areas. These projects often combine company disclosures, regulatory texts, ratings, financial measures or interviews. The main risk is treating disclosure as if it directly proves the underlying real-world condition.

A sustainability report can show what a company reports, how it frames information, which metrics it discloses and how disclosure changes over time. It may not independently prove the environmental or social performance behind every statement. Define what the evidence represents before drawing conclusions from it.

8. Theory should explain the research problem, not decorate the literature review

Hanken’s current assessment rubric evaluates both construction of the theoretical framework and the use of theory. This means a theory section should do more than summarise several famous theories. It should help explain the research problem, guide expectations or interpretation, and connect directly to the empirical analysis.

A useful check is to ask whether removing the theory would change the analysis or discussion. If not, the theory may be functioning only as background. When using agency theory, institutional theory, legitimacy theory, stakeholder theory or another framework, define the concepts precisely and show how they relate to the evidence in the study. Do not claim that the data “prove” a theory merely because one result is consistent with it.

9. Literature quality matters as much as literature quantity

The rubric separately evaluates information sources and their critical use. Hanken Library provides support for database selection, systematic searching and reference management. Use peer-reviewed research and other authoritative material appropriate to the question, and make the search process transparent enough that the literature base does not look arbitrary.

Recent literature is important for current reporting, governance, sustainability and regulatory topics, but older foundational studies can still be necessary when they define the theoretical basis.

10. Citation style must be confirmed rather than assumed

Hanken’s general reference guide follows APA 7, and Hanken states that APA 7 is the most common style at the school. However, the same official guidance notes that some departments prefer Oxford and tells students to ask the teacher or supervisor when uncertain. The current public Accounting evidence reviewed for this guide does not establish a separate Accounting-only rule that overrides that boundary.

Therefore, do not state that APA 7 is uniquely mandatory for every Accounting thesis unless the current course or supervisor instruction confirms it. What is mandatory in academic terms is consistent, transparent attribution. The final thesis should use one approved system accurately and consistently rather than mixing styles.

11. Plan research data management before collecting data

Hanken treats research data management as part of good scientific practice and requires a data processing description in the thesis process. The Library’s RDM guidance covers collecting, organising, storing, documenting, backing up, transferring and, where relevant, preserving or reusing research data.

For quantitative projects, plan file naming, raw-data preservation, cleaned-data versions and analysis outputs. For interviews, surveys or other personal data, plan access control, secure storage, identifiers, transcription, retention and deletion. For company projects, separate research data that may be confidential from the public thesis manuscript. A clean folder structure and a decision log are simple controls that can prevent serious problems near submission.

12. Public thesis rules change how confidential company material is handled

Hanken states that master’s theses are public and cannot be classified as confidential. This matters for Accounting students because company-sponsored projects may involve internal financial, control, audit or strategy information. Confidential material must not simply be placed in the thesis and hidden later.

Hanken allows confidential background material needed for grading to be supplied separately to reviewers. The public thesis should contain only material that can lawfully and contractually be disclosed. Discuss this boundary with the supervisor and company contact before data collection. A confidentiality agreement should not be signed in a form that makes it impossible to submit a public academic thesis.

13. Human-participant ethics depend on the actual design

Not every Accounting thesis needs formal ethical review. A project based only on public archival financial data does not automatically use the same ethics route as an interview, survey or intervention study. Hanken’s human-participant guidance lists specific situations where advance ethical review can be required, including departures from informed consent, certain research with minors, physical intervention, unusually strong stimuli, above-normal risk of mental harm or potential safety threats.

If the thesis uses interviews or surveys, participants should normally receive appropriate information and participate voluntarily. Personal-data processing also needs a lawful basis and the required privacy information. Consent to participate in research and the GDPR legal basis for processing are related but are not automatically the same thing. Resolve both before collecting data rather than attempting to repair governance after the dataset already exists.

14. Use AI only within Hanken’s current academic-integrity boundary

Hanken allows AI support within defined study boundaries but keeps the student responsible for the academic work. Current guidance does not allow AI to generate research findings and present them as the student’s own, produce the final academic analysis or conclusions on the student’s behalf, replace critical source evaluation, fabricate references or data, or bypass research ethics and confidentiality requirements.

For an Accounting thesis, this also means confidential company information should not be pasted into an external AI service merely because AI is permitted for some writing or study support. Keep a record of substantive AI use when required, including prompts, outputs, drafts or version history. Every reference, calculation and interpretation remains the student’s responsibility.

15. Understand what the current 2026 assessment rubric actually evaluates

From 1 August 2026, Hanken uses the current common Master’s thesis Assurance of Learning rubric across programmes and majors. The academic criteria include the problem statement, purpose, theoretical framework, use of theory, choice and use of research methods, results, analysis and interpretation, fulfilment of the study purpose, discussion of contribution, and quality and critical use of information sources.

The rubric also checks whether the student has worked independently and whether the thesis process generally followed the agreed timeline. Process controls include an approved maturity test, passed plagiarism control, compliance with research-ethics instructions and compliance with AI instructions. This makes thesis quality broader than polished writing. A strong manuscript cannot fully compensate for a weak problem-method match or unreliable research process.

16. Write the results and interpretation as separate intellectual tasks

Hanken’s rubric distinguishes results from analysis and interpretation. Accounting students should preserve that distinction. A regression table, coded interview theme or disclosure-frequency table is a result. Explaining what it means in relation to the research question, theory and earlier literature is interpretation.

Do not hide inconvenient observations simply because they make the story less tidy. Explain robustness checks, alternative interpretations and limitations where relevant. If results do not support the original expectation, that can still produce a strong thesis when the analysis is transparent and the discussion is intellectually serious.

17. The thesis normally has 60-70 pages of factual content

Hanken’s current thesis guidance states that a master’s thesis should normally contain 60-70 pages of factual content. The normal maximum acceptable total length is 100 pages, including cover, contents, references and appendices, unless a deviation has been agreed with the supervisor in advance. This is a page-based institutional boundary, not a universal word count.

Do not turn the page range into a reason to pad the manuscript. The rubric rewards a clear problem, coherent theory, appropriate method, defensible results and contribution. A concise section that performs its academic function is better than unnecessary repetition. Use the current Hanken formatting guide for the manuscript rather than inventing a template from another university.

18. Pair theses are possible, but individual responsibility remains visible

Hanken’s current pair-thesis guidance requires both students to contribute significantly to all key parts and to be able to account for and defend the work as a whole. Pair work does not create extra supervision time. The mandatory presentation is conducted orally in pairs, while opposition is individual, and the maturity test remains individual.

A pair should agree early on data access, version control, division of practical work and how both authors will remain involved in theory, method, analysis and conclusions. Dividing the thesis into two isolated halves creates risk because both students remain responsible for the complete work.

19. Plagiarism control is mandatory, but Turnitin is not the examiner

Every Hanken master’s thesis must pass plagiarism control. English-language theses are checked in Turnitin after electronic submission. Hanken explicitly treats the similarity report as a tool for the supervisor rather than as an automatic verdict. Correct quotation, paraphrasing, attribution and reference practice therefore matter more than chasing an arbitrary similarity percentage.

Hanken’s academic-misconduct rules also cover fabrication or manipulation of data, misleading omission, self-plagiarism in applicable circumstances and unauthorised AI use. Keep research notes, data-processing records and version history. They support good research practice and can also document how the thesis developed if questions arise later.

20. Complete the maturity test as an individual requirement

All Hanken master’s students complete a maturity test connected to the thesis. The current process uses a supervised digital essay on a thesis-related topic, with a recommended length of 400-800 words. The supervisor evaluates familiarity with the thesis subject, and a language teacher is involved where the applicable language-proficiency route requires it.

The exact language obligation depends partly on previous school education and previously demonstrated Finnish or Swedish proficiency. Students with previous school education outside Finland, or in another language, follow the thesis-language route described by Hanken. Students educated in Finnish or Swedish in Finland can have additional national-language obligations depending on earlier degree evidence. Because this is student-specific, do not copy another student’s maturity-test language without checking your own status.

21. Final submission is a hard quality-control point

Before submission, confirm with the supervisor that the manuscript is the final corrected version. Hanken’s current instructions are strict: after the thesis is submitted, it cannot be withdrawn and corrections or additions cannot be made. A submitted thesis that receives a fail cannot simply be corrected and resubmitted through the normal route.

The final file is submitted through Hanken’s authenticated electronic form in PDF/A format. Current published submission deadlines use 23:59 on the specified date, but the exact date must be checked for the relevant Education Council cycle. The maturity test is arranged around this stage with the supervisor and the relevant department administration.

22. Two reviewers propose the grade, and the Education Council decides

The current operational thesis process uses two reviewers, and it states that one of them is the thesis supervisor. Hanken’s formal rules add that the examiners must represent different subjects and at least one must hold a doctoral degree. The two reviewers provide an evaluation and proposed grade to the Education Council, which formally approves and grades the thesis.

Students should therefore distinguish supervision from final institutional approval. A supervisor can guide the work and participate in the review process, but the final thesis grade is not an informal supervisor decision. If a student later disputes the grade, Hanken uses a formal rectification route rather than an ordinary thesis retake.

23. A practical Accounting thesis timeline

A workable sequence is to use the research seminar to stabilise the problem, theory and evidence plan; confirm access, ethics and data-management requirements before collection; build the literature and data pipeline in parallel; run analysis with reproducible documentation; write results before stretching them into interpretation; then use the current rubric for a structured self-audit before submission.

During the final audit, check four alignments. First, does the research question match the data? Second, does the method actually answer that question? Third, do the results support the claims made in the discussion? Fourth, are the public thesis, confidential background material, personal data and AI use all handled within Hanken’s rules? These checks usually reveal more important problems than surface-level formatting does.

24. Final checklist for Hanken Accounting students

Before freezing the manuscript, verify that your current Sisu plan still shows the relevant Accounting thesis route, your seminar and method requirements are complete, and your supervisor has seen the final version. Confirm that the research question, theory, data and method form one coherent chain. Preserve the source-to-analysis trail for quantitative work and the source-to-coding-to-interpretation trail for qualitative work. Complete the data processing description and any applicable participant, privacy or ethics requirements.

Then check formatting and the citation system agreed for your work, complete the maturity-test arrangement, remove confidential material from the public manuscript, make sure AI use is compliant and documented where required, and submit only the final PDF/A. After submission, follow the plagiarism-control and examination process through the two reviewers and Education Council.

Bottom line

For the current Hanken Accounting route, the exact research package is 21020 Research Methods in Accounting, 5 ECTS + 21170 Research Seminar in Accounting, 5 ECTS + 2120-E Master’s Thesis, 30 ECTS. The strongest thesis is not the one with the most complicated statistics or the longest literature review. It is the one where the problem, theory, evidence, method, results and contribution remain aligned, where claims do not exceed the design, and where data, confidentiality, ethics, AI, maturity-test and final-submission requirements are controlled throughout the process.