Guidelines for writing a scientific paper at Full Professorship

Guidelines for writing a scientific paper
at Full Professorship Financial Accounting
TUM School of Management
Full Professorship Financial Accounting
Prof. Dr. Jürgen Ernstberger
This version: September 2015
This Guideline is valid for all papers written at Full Professorship Financial Accounting
Contents
1.
Preliminary remark .................................................................................................... 2
2.
General Information .................................................................................................. 3
3.
4
2.1
Formatting of the paper ...................................................................................... 3
2.2
Font size and headlines ...................................................................................... 4
2.3
Components of the paper.................................................................................... 5
2.4
Submission deadlines ......................................................................................... 6
Quotation ................................................................................................................... 7
3.1
General information ........................................................................................... 7
3.2
Short-quotation in footnotes .............................................................................. 8
3.3
List of rules of law ........................................................................................... 11
3.4
References ........................................................................................................ 12
Tables and figures ................................................................................................... 13
4.1
Table caption .................................................................................................... 13
4.2
Figure caption .................................................................................................. 14
5
Title Page................................................................................................................. 15
6
Declaration of authorship .......................................................................................... 3
1
1. Preliminary remark
Besides content-related criteria, scientific papers have to meet specific formal criteria
compliance of which is strictly necessary. The following regulations shortly describe
the formal requirements of the Full Professorship Financial Accounting which have
binding character. Continuous compliance is strictly to respect. The Regulations and
examples do not cover all questions by far; therefore in case of missing regulation
common procedures should be applied. Attention on a uniform and consistent formal
layout is to be paid in any case.
Note:
The guidelines of the Full Professorship Financial Accounting differ from the guidelines
of the Examination Office (esp. quotation of sources). The following regulations are
strictly to respect when writing a scientific paper at the Full Professorship Financial
Accounting.
2
2. General Information
2.1 Formatting of the paper

Paper size: DIN A4 (one-side printed)

Margins
3,0cm
2,0cm
3,0cm
3,0cm
Margin top
Margin bottom
Margin left
Margin right

Line spacing
1,5 lines
1,0 lines
1,0 lines with blank line between the
sources
Continuous text
Footnotes
References

Font: Times New Roman

Text alignment: Justification

Footnotes alignment: left-justified

Formulas have to be inserted in continuous text centrally and numbered

TAC𝑖,𝑞
TA𝑖,𝑞−1
= 𝛽1 ⋅ TA
1
𝑖,𝑞−1
+ 𝛽2 ⋅
∆REV𝑖,𝑞 −∆REC𝑖,𝑞
TA𝑖,𝑞−1
PPE𝑖,𝑞
+ 𝛽3 ⋅ TA
𝑖,𝑞−1
+ 𝑏𝑖,𝑞 .
(2)

Chapters have to be separated by a blank line

Between headings and text normal spacing (simple, 10pt)

English terms – as long as they are mentioned in the “Duden” – will have to be
translated. If they are not mentioned in the Duden, they will have to be written
small and italic.
During the last years the subject earnings management was criticized by
scientists as well as by managers

Colloquial language has to be avoided. Attention is to be paid to appropriate
scientific language
3
2.2 Font size and headlines
Font size
Continuous text
Footnotes, tables and figure
marking
Main headings
Chapter headings
Headings for structuring
text without own number

12pt
10pt
simple
14pt
12pt
bold
bold
12pt
italic
Components of the paper, numbering of the headings and formatting
Numbering of the
heading
Front page
Contents
List of abbreviations
List of figures
List of tables
Text
Attachment
List of rules of law
References
Affirmation



Character formatting
simple
No numbering
Formatting of the page
number
No page number
Roman page numbers
(starting with “I”)
Numbering
(Arabic numbers)
Numbering
(letters)
Arabic page numbers
No numbering
Roman page numbers
(Continuation)
All components of the paper are to be listed in the Contents indicating the
corresponding page numbers
In the list of abbreviations all abbreviations used have to be listed (also those
mentioned in the Duden)
In principle it is to be clarified with the supervisor if and to what extent digital
sources will have to be submitted.
4
2.3 Components of the paper

Mandatory components of the paper
Seminar Paper
One author: 10 +/-o,5 pages
Number of
Two authors: 20+/-0,5 pages
pages
1
Number
Chair
Submission
Stapled
Form

Affirmation
Electronic
Secretary of chair
Version


Bachelor Thesis
Master Thesis
30 +/- 2 pages
45+/- 3 pages
Examination Office Examination Office
Hardcover
Hardcover


supervisor
supervisor
In case of substantial deviations from the agreed number of pages this will be
negatively assessed; text passages which substantially exceed the agreed number
of pages will be deleted and will be classified as “missing” accordingly.
When collecting data manually or from databases, the data have to be submitted
to the Chair (in agreement with the supervisor) in sorted form, including
definitions and if necessary explanations.
5
2.4 Submission deadlines



Seminar papers are deemed to be submitted on time if the printed as well as the
electronical version is received at the Chair prior to the deadline for
submission (please pay attention to the respective submission deadliness).
Delayed submission of either the printed or the digital form will automatically
lead to an assessment of the written examination with the grade 5.0 (failed). The
printed and digital form must be equal.
Basically we advise against sending papers by post but propose that submission
of the paper by third parties is more secure.
In case of sending printed papers per post the date of receipt (which is seen as
the date of submission) is valid.
Also, the electronic version has to be received per e-mail at the due date..
For bachelor and master theses submission dates of the Administration (Room
1566) are valid. Please pay attention to the opening hours. Attention: After 4
o`clock in the afternoon the paper can be submitted in an envelope (address:
TUM School of Management, Administration (Room 1566), Arcisstraße 21,
80333 München) at the main entrance (Arcisstraße 21).
6
3. Quotation
3.1 General information

References to sources have principally to be mentioned following a new thought
or at a new paragraph at the latest. Missing labelling of someone else`s work
will be assessed with the grade 5.0 (failed).

References to sources in continuous text are marked by superscripted arabic
footnotes. The footnote is placed at the quoted term, behind the following
punctuation mark or at the end of the idea.

Headings are not allowed to be marked by footnotes.

Basically quotations with exact page numbers (no “f” or “ff”). Only in case of
listing literature on a specific topic exact page numbers can be omitted.

Footnotes have to be placed on the page on which the footnote is in the text.

Quotations differing from the original source (reviews, which is second-hand
quotations) have to be avoided.

Direct quotations (literal adoption) have to be marked with quotation marks. A
reference to the according footnote is to be followed immediately at the end of
the direct quotation. Using direct quotation the additional preliminary “cf.” can
be omitted. Does a footnote (indirect quotation) points out a section in which a
direct quotation appears too. The direct quotation has to be marked with
quotation marks and an own (additional) footnote.

Notice: direct quotations should only be used for especially striking citations or
definitions and thus very seldom. In principle all contents should be rendered in
own words.

In case the source is composed by an institution (not a person), (“Publisher”) is
to be added behind the name.

Sources in footnotes have to be sorted in alphabetical order. If this criteria does
not allow a clear order, sources have to be sorted by the year or date of publish.
Direct quotations should have an own footnote in any case.

Law commentaries are not to be stated under the name of the authors or the
founder of the commentary, but under the common designation (e.g. Beck’scher
Bilanz-Kommentar, Münchner Kommentar, Kölner Kommentar, etc.).

Internet sources should be used as exceptions only, i.e., if important texts are
available only on line. Otherwise scientific articles or books are to be quoted.
Basically, Wikipedia-articles are not citable.
7
3.2 Short-quotation in footnotes

Short-quotation in footnotes in case of indirect quotation ( “Quotation in spirit
of”)
28
29

See Kothari (2001), p. 105.
See Li (2008), p. 3; see Wooldridge (2006), p. 93.
Short-quotation in footnotes in case of direct quotation ( “literal quotation”)
29

Jones (1991), p. 194.
30
Li (2008), p. 6.
Short-quotation in footnotes in case of internet source (always without page
number)
31

Short-quotation in footnotes in case of lexicons, commentaries and
dictionaries (page numbers are replaced by notes of the commentary or the
keyword)
32

See Ruch (2010).
See Beck’scher Bilanz-Kommentar (2006), § 342b Para. 1 HGB, Note 3-6.
33
See Marten et al. (2006), Keyword: Prüfungsbericht.
In case of multiple publications of one author with the same year of publish, it
has to be clarified by an additional letter (according to the order in the
references).
34
35
See Tielmann (2002a), p. 57-59.
See Tielmann (2002b), p. 1630.
8

If a source is written by two authors, both authors have to be named in the
continuous text and the short-quotation of the footnote.
36

See Holthausen und Watts (2001), pp. 6-7.
If a source is written by three or multiple authors, only the first name with the
(italic) addition “et al.” is to be named in the continuous text and the shortquotation of the footnote.
37

Sources have to be sorted in alphabetical order. If this criteria does not allow a
clear order, sources have to be sorted by the year or date of publish. Direct
quotations should have an own footnote in any case.
38

See Francis et al. (2004), pp. 967-969.
See Francis et al. (2004), p. 970; see Steiner und Bruns (2002), p. 98.
39
See. Tielmann (2002a), p. 58; see Tielmann (2002b), p. 1630.
References (direct or indirect quotation) on sources of law have to be specified
as detailed as possible. In case of quoting different status of law the year or date
of publish is to be given immediately behind the source.
40
See IFRS 8.16.
See § 2 Abs. 1 Satz 1 Nr. 3a WpHG.
42
See § 285 Abs. 1 Nr. 9a Satz 1-3 HGB (1985).
43
See § 248 Abs. 2 HGB (2009).
41
9

If the author’s names are named in the text immediately, the according source of
the statement is to be marked in the text. Naming the source in the text does not
replace the according footnote. Sole naming the source in the text only suffices
for Laws and other mandatory standards.
Das am weitesten verbreitete Konzept zur Messung von Bilanzpolitik geht auf
Jones (1991) zurück.44
Darüber hinaus zeigen Preiato et al. (2009), dass die Vorteile der
Berichterstattung gem. IFRS vom vorherrschenden Enforcementniveau des
jeweiligen Landes abhängen.45
Konsistent dazu unterliegen gem. § 342b Para. 2 Satz 2 HGB (2009)
kapitalmarktorientierte deutsche Unternehmen dem Enforcement durch die
DPR/BaFin.
Desweiteren sollen die Adressaten des Abschlusses gem. IFRS 8.1 in die Lage
versetzt werden, die Wesensart und die finanziellen Auswirkungen der
Geschäftstätigkeit des Unternehmens zu bewerten.
_______________________
44
See Jones (1991), p. 194.
45
See Preiato et al. (2009), p. 1-2.
10
3.3 List of rules of law
In the list of rules of law every directly or indirectly quoted binding regulation (e.g.
Laws, of the federal government or the EU ratified accounting standard, administrative
instructions, courts decisions, etc.) is listed. For standards or interpretations the date of
publication is to be given. Is the standard or the interpretation undertaken by the EU, the
date and the place of the publication in the “Amtsblatt” of the EU is to be given
additionally.
HGB (2009): Handelsgesetzbuch vom 10.05.1897 (RGBl., p. 219) mit allen späteren
Änderungen einschließlich der Änderung durch das Gesetz zur Neuregelung der
Rechtsverhältnisse bei Schuldverschreibungen aus Gesamtemissionen und zur
verbesserten Durchsetzbarkeit von Ansprüchen von Anlegern aus Falschberatung vom
31.07.2009, in: BGBl. I, p. 2512.
IFRS 8: Geschäftssegmente, vom 30.11.2006, in: Amtsblatt der Europäischen Union vom
22.11.2007, Änderungsverordnung (EG) 1358/2007, L 304/9.
WpHG (2009): Gesetz über den Wertpapierhandel vom 09.09.1998 (BGBl. I, p. 2708)
mit allen späteren Änderungen einschließlich der Änderung durch das Gesetz zur
Neuregelung der Rechtsverhältnisse bei Schuldverschreibungen aus Gesamtemissionen
und zur verbesserten Durchsetzbarkeit von Ansprüchen von Anlegern aus Falschberatung
vom 31.07.2009, in: BGBl. I, p. 2512.
11
3.4 References
Every directly or indirectly quoted source which does not appear in the list of rules of
law has to be listed in the references. Subtitles have to be put in brackets and to be
separated from the actual title by comma. Propaedeutics have to be specified by the
year. If the propaedeutics are not consecutively numbered the name of the respective
Journal is to be named (otherwise it is optional).
Beck’scher Bilanz-Kommentar (2006), Hrsg.: Ellrott, H., Förschle, G., Hoyos, M. und
Winkeljohann, N., 6th Edition, München, 2006.
Francis, J., LaFond, R., Olsson, P. M. und Schipper, K. (2004): „Costs of Equity and
Earnings Attributes“, in: The Accounting Review, Volume 79, Issue 4, p. 967-1010.
Holthausen, R. W. und Watts, R. L. (2001): The relevance of the value-relevance
literature for financial accounting standard setting, in: Journal of Accounting and
Economics, Volume 31, Issue 1, p. 3-75.
Jones, J. J. (1991): Earnings Management During Import Relief Investigations, in:
Journal of Accounting Research, Volume 29, Issue 2, p. 193-228.
Kothari, S. P. (2001): Capital markets research in accounting, in: Journal of Accounting
and Economics, Volume 31, Issue 1, p. 105-231.
Li, S. (2008): Does Mandatory Adoption of International Accounting Standards Reduce
the Cost of Equity Capital?, Working Paper, Date: 2008.
Marten, K.-U., Quickl, R. und Ruhnke, K. (2006): Lexikon der Wirtschaftsprüfung,
(Nachnationalen und internationalen Normen), Stuttgart, 2006.
Preiato, J., Brown, P. und Tarca, A. (2009): IFRS adoption, analysts and institutional
setting, Working Paper, Date: 16.01.2009.
Ruch, M. (2010): Emotional ist Goldman schon verurteilt, online im Internet:
http://www.ftd.de/unternehmen/finanzdienstleister/:schwere-vorwuerfe-empotionalistgoldman-schon-verurteilt/50103230.html, (Financial Times Deutschland), Date:
20.04.2010, Request date: 21.04.2010, 9.15.
Steiner, M. und Bruns, C. (2002): Wertpapier-Management, (Professionelle
Wertpapieranalyse und Portfoliostrukturierung), 8th Edition, Stuttgart, 2002.
Tielmann, S. (2001a): Durchsetzung ordnungsgemäßer Rechnungslegung, (Ein Beitrag
zur aktuellen Enforcement-Diskussion), Düsseldorf, 2001.
Tielmann, S. (2001b): Durchsetzung ordnungsgemäßer Rechnungslegung, in: Der
Betrieb, Volume 54, Issue 31, pp. 1625-1635.
Wooldridge, J. M. (2006): Introductory Econometrics, 3th Edition, Manson (USA), 2006.
12
4 Tables and figures
Tables and figures have to be numbered consecutively separated from each other and
need to be labeled (font size 10pt) clearly. Contents must be explained in the continuous
text. Tables and figures can be framed and contain color elements if the clarity
increases.
4.1 Table caption
Seminarpaper
all tables and figures are to be listed in the appendix and have to
be labelled in form of a brief additional comment in the text.
Theses
tables and figures are to be reported either in the text or in the
appendix at one`s own discretion. If a table or a figure is an
integral part of the text and fundamental to comprehension it has
to be placed in the text. Tables and figures with complementary
character should be reported in the appendix. Tables within the
text are counted as admissible volume of text.
Tabelle 15 enthält eine Korrelationsmatrix der endogenen und metrischen exogenen
Variablen.
[ Tabelle 15]
Der Korrelationsmatrix lässt sich entnehmen, dass…
13
4.2 Figure caption
Table 1 reports the correlation matrix of endogenous and metric endogenous variables related to Sample
No. 2 (482 Observations). *, ** and *** represent significance at the 90%, 95%, and 99% level, respectively
(two-tailed

If possible figures and tables should be created independently and not be copied
or scanned from other sources

Table captions (e.g. explanation of data origin) is to be inserted directly beneath
the table or figure (font size 10pt) j.

If tables and/or figures taken from a different source the source is to be reported
as part of the caption
14
5 Title Page

In the following you will find a proposal for the design of the title page of a
Master/Bachelor theses and seminar paper respectively.

Please compare hereto www.wi.tum.de download.
15
Bachelor`s Thesis
for the Attainment of the Degree
Bachelor of Science or Master of Science
at the TUM School of Management
of the Technische Universität München
Title
Examiner
Prof….
Chair/Professorship for
Person in Support:
H. Mustermann
Course of Study:
TUM…….
Submitted by:
Tom Mustermann
Straße
PLZ Ort
Matriculation Number
Submitted on:
00.00.0000
1
Seminar Paper
in
(course)
at the TUM School of Management
of the Technische Universität München
Title
Examiner
Prof….
Chair/Professorship for
Person in Support:
H. Mustermann
Course of Study:
TUM…….
Submitted by:
Tom Mustermann
Matriculation Number
E-Mail
Submitted on:
00.00.0000
2
6 Declaration of authorship

Please compare hereto www.wi.tum.de download

For Seminar papers this declaration is not necessary
Declaration of Authorship
I hereby declare that the thesis submitted is my own unaided work. All direct or indirect
sources used are acknowledged as references.
I am aware that the thesis in digital form can be examined for the use of unauthorized
aid and in order to determine whether the thesis as a whole or parts incorporated in it
may be deemed as plagiarism. For the comparison of my work with existing sources I
agree that it shall be entered in a database where it shall also remain after examination,
to enable comparison with future theses submitted. Further rights of reproduction and
usage, however, are not granted here. This paper was not previously presented to
another examination board and has not been published.
3