Congratulations to Niroshana Naguleswaran, Tom Happe, Laura Jane Packheiser and Lukas Humpert.
On May 09, 2023, the auditing and consulting firm PricewaterhouseCoopers awarded the best theses in the field of controlling, accounting, auditing and taxation at the Faculty of Business and Economics at TU Dortmund University. For the 29th award ceremony, the prize winners were selected from all students who wrote their final thesis in the subjects of corporate accounting and controlling, international accounting and auditing, and corporate taxation in the winter semester 2022/23.
In the bachelor thesis "Sustainability reporting of companies using the example of the German Sustainability Code" by Niroshana Naguleswaran, a literature-based analysis is used to present sustainability reporting based on the German Sustainability Code (DNK). In addition, the relevance and the (social) significance of sustainability reports will be discussed as well as the associated advantages and disadvantages for companies and for outsiders. Furthermore, potential recommendations for action in the application of the GSC are identified. Finally, the actual informative value of sustainability reporting according to the GSC is critically questioned.
The bachelor thesis "Targeting of development costs for vehicle projects through internal benchmarking using the example of the technical development of the AUDI AG" by Tom Happe is dedicated to the determination of a development cost target for vehicle projects. A particular focus is on the financial evaluation of individual vehicle systems, which are based on the systems engineering approach.
Laura Jane Packheiser 's master's thesis "Performance Measurement of Consulting Services - Measuring the Success of Turnaround and Restructuring Projects by External Management Consultants" examines how the success of consultingservicesis measured in turnaround and restructuring projects. On the one hand, the specific success factors and key figures for evaluation are identified. Secondly, the status quo for dealing with success measurement in the context of reorganization and restructuring is determined. It was found that the success of turnaround and restructuring projects is strongly based on the success factors and performance indicators found in the literature.
Lukas Humpert wrote his master's thesis on "Corporate Finance in the Transportation and Logistics Industry." The thesis examines the impact of the interest rate turnaround on the financing situation of German transport and logistics companies. This research explicitly examines only the transportation and logistics sector, which is a core sector of the German economy and a linchpin for many sectors of the economy. After an erudition of the alternative forms of financing besides the classical credit financing on their influence by the interest rate turnaround, the advantages and disadvantages of possible alternative forms of financing are discussed against the background of the interest rate turnaround.
We congratulate the winners and wish them all the best for the future!