WILL YOU BE WRITING YOUR MASTER’S THESIS IN SPRING 2027?

Selected students will become part of a well-funded and academically strong research project.

We are looking for talented and motivated students to write their master’s thesis within Management of Data-Driven Organizations (MaDDO) in Spring 2027.

For Spring 2027, we are seeking four (4) groups of two master’s students to write their master’s theses. Students are encouraged to shape their own research focus, but we are particularly interested in exploring the following three themes:

Theme 1: The Rise of Generative AI – How Is Management Accounting Changing in Practice?

Generative Artificial Intelligence (GenAI) is rapidly becoming a key technology in modern organizations and may significantly influence how management accounting is practiced. Unlike many previous technologies, GenAI not only analyzes existing information but can also generate new analyses, forecasts, reports, and recommendations. This makes GenAI particularly relevant in a management accounting context.

Management accounting has traditionally been built on ambitions of predictability, consistency, and control, whereas GenAI is characterized by generative and, to some extent, unpredictable properties.

How is this tension managed when the technology is implemented in practice? Despite rapid technological development, there is still limited research on how GenAI actually affects management accounting and the role of controllers in organizations.

Theme 2: When Does AI-Generated Accounting Information Lead to Action?

Artificial Intelligence (AI) makes it possible to produce more analyses, reports, and recommendations than ever before. But does more information also result in better decisions and more action?

This project examines how AI-generated information is used in organizations and what new challenges emerge when the production of analyses becomes faster and more extensive.

Possible research questions include:

• What is required of an organization to absorb the consequences of increased local productivity?
• When do AI-generated analyses lead to decisions and action, and when do they not?
• What new bottlenecks emerge in relation to interpretation, prioritization, and accountability?
• What organizational capabilities are needed to evaluate and apply AI-generated knowledge?

Theme 3: Professional Judgment and Trust in AI

As AI becomes integrated into accounting and auditing work, the relationship between professional expertise and technology-generated knowledge changes. The question is not only whether accountants and auditors trust AI, but how they determine when AI-generated information is credible, relevant, and useful.

Possible research questions include:

• How does accounting expertise influence the evaluation of AI-generated information?
• When do professionals accept, challenge, or reject AI-generated responses?
• Does AI change what it means to possess professional expertise in accounting and auditing?

The theses may, for example, be conducted as interview studies or case studies in organizations that use AI in accounting, controlling, or auditing-related work processes.

Students are welcome to apply for multiple themes but are asked to indicate their preferred themes in order of priority.

Selected students will receive close supervision from a primary supervisor and co-supervisor, and become part of an internationally leading research group within digitalization, AI, and management control. Selected students may also apply for reimbursement of necessary travel expenses related to data collection. Where needed, the supervisory team may also assist students in gaining access to relevant organizations for empirical data collection.

Does this sound interesting to you and your thesis partner?

Please contact us by sending an email to dan-richard.knudsen@nhh.no.

Please include the following documentation:

• A short application letter (½–1 page explaining why you are interested)
• Your NHH transcript/grades
• Your CV

Application deadline: October 11
(Responses will be provided before the supervisor application deadline of October 15.)

For more information, visit the MaDDO website: Management of Data-Driven Organizations (MaDDO)

We look forward to receiving your application!