tiTLE

Jyväskylä University

School of Business and Economics

Master’s Thesis

2025

Author: Jane/Joe Doe

Subject: Add your discipline

Supervisor: Jill/Jim Smith

Abstract

Author
Title
Subject/Discipline	Type of work Master’s thesis
Date	Number of pages
Abstract Template for English master’s thesis at the JSBE. In the abstract you tell the main topics, concepts and findings of your thesis within one page and without using references. Note that the use of AI is forbidden when writing the abstract. This JSBE template has been updated on 20.8.2025. Thanks to all the contributors over the years.
Keywords
Place of storage: Jyx – Digital Archive of the University of Jyväskylä

Tiivistelmä

Tekijä
Työn nimi
Oppiaine	Työn laji Pro gradu -tutkielma
Päivämäärä	Sivumäärä
Tiivistelmä Myös suomenkielinen tiivistelmä on tarpeen erityisesti suomenkielisille opiskelijoille maturiteetin suorittamiseksi ja jotta peruskäsitteet hallitaan myös suomen kielellä. Päivitetty 20.8.2025.
Asiasanat
Säilytyspaikka: Jyväskylän yliopiston julkaisuarkisto Jyx

This (or the next) page might include a list of tables and/or figures (“FIGURES” or “LIST OF FIGURES” etc., with Book Antiqua font, capital letters, bolded 14 pt. and note that you can add the page numbers also manually just by adding full stops and the page number after the name). Also key abbreviations used in the thesis may be mentioned here.

Figures

Figure 1 Word announcement ………………………………………………………11

Figure 2 Word announcement (JYU model)…….…………….……………………11

Remember to add an alternative text for the picture, table, graph or figure. To add alt text in MS Word, select the object to which you want to add the alternative text. Right-click the object. From the menu that appears, select “Edit Alt Text.”

You can find more information about MS Word accessibility from these sites: https://support.microsoft.com/en-us/office/make-your-content-accessible-to-everyone-ecab0fcf-d143-4fe8-a2ff-6cd596bddc6d

Specifically for MS Word:

https://support.microsoft.com/en-us/office/make-your-word-documents-accessible-to-people-with-disabilities-d9bf3683-87ac-47ea-b91a-78dcacb3c66d

If necessary, some page or pages before the main text may be left blank intentionally (or a blank page removed) in order to start the main text from an odd page.

This guideline is intended to help you with the master’s thesis project but note that there may also be other JY/JSBE guidelines (e.g. regarding the use of AI). Note also the JY/JSBE additional instructions for turning in the final work, first in the Turnitin check (in Moodle) and then in the Vasara system (for grading and for the library copy). Ask you supervisor for additional instructions.

Contents

ABSTRACT

TIIVISTELMÄ (ABSTRACT IN FINNISH)

1	Introduction	7

1.1	Heading 2	7

1.1.1	Heading 3	7

1.1.1.1	Heading 4	8

2	Theoretical framework	9

3	another possible theory chapter	10

3.1	Company/managerial/marketing etc. performance	10

3.2	Performance measurement	10

3.3	A Word specialty that may appear	10

4	Data and methodology	12

4.1	Data	12

4.2	Method	12

5	Findings	13

5.1	General	13

5.2	Results	13

6	conclusions	15

REferenceS	16

appendices	17

APPENDIX 1: Declaration of AI use in the thesis	17

APPENDIX 2: “Appendix title”	18

APPENDIX 3: Instructions for Co-Written Master’s Theses	19

Introduction

This topic / This thesis discusses / Recently etc. … Note that the main text should start at an odd page, e.g. page 5. You may have a beginning paragraph here before the heading 1.1, but you can also start straight from heading 1.1 if there is no need for some first words or aphorisms here.

Heading 2

In earlier research… Lately however…

The research questions can be specified as: … The data and methodology used include… This master’s thesis is structured as follows. This is an imaginary example of marking a longer citation or quote (Anonymous et al., 2008, p. 34):

Lorem ipsum dolor sit amet, consectetuer adipiscing elit. Maecenas porttitor congue massa. Fusce posuere, magna sed pulvinar ultricies, purus lectus malesuada libero.

Heading 3

Here are examples of the table and figure captions. If you use styles properly, the texts and titles might be updated to contents. Use only TABLE and FIGURE titles.

TABLE 1	The title here

FIGURE 1	The title here

Remember to add an alternative text for the picture, table, graph or figure. To add alt text in MS Word, select the object to which you want to add the alternative text. Right-click the object. From the menu that appears, select “Edit Alt Text.”

The following pages provide good instructions for using the template and ensuring accessibility.:
https://www.jyu.fi/en/file-download/download/public/40258
https://www.jyu.fi/en/for-students/instructions-for-bachelors-and-masters-students/thesis-guide/accessibility-of-theses-and-online-publications

You can find more information about MS Word accessibility from these sites: https://support.microsoft.com/en-us/office/make-your-content-accessible-to-everyone-ecab0fcf-d143-4fe8-a2ff-6cd596bddc6d

Specifically for MS Word:

https://support.microsoft.com/en-us/office/make-your-word-documents-accessible-to-people-with-disabilities-d9bf3683-87ac-47ea-b91a-78dcacb3c66d

Heading 4

Often these fourth level headings are not needed at all but this is just an example. Lorem ipsum dolor sit amet, consectetuer adipiscing elit. Maecenas porttitor congue massa. Fusce posuere, magna sed pulvinar ultricies.

At the end of the introduction, you mention about the use of AI tools in the work and specify this in Appendix 1 (see Appendix 1 and see also additional JSBE instructions if necessary). The use of AI is forbidden in the abstract of the thesis because language skills are judged e.g. based on the abstract.

Theoretical framework

The topic of this thesis belongs, for example, to the field of accounting, or whatever it may be, but it typically cannot be all disciplines and all topics at the same time, so you need to focus. Often you start by giving a general view of the field based on earlier research or a general theory. For example, many topics have been viewed in the light of agency theory… (see e.g. Jensen and Meckling, 1976, 310). The theory section also guides and gives focus to your work.

Another possible theory chapter

Company/managerial/marketing etc. performance

The text typically starts only after the sub-chapter heading, here sub-chapter 3.1, which could be for example about company performance (see e.g. Dechow, 1994, 3). It is good to know the classics, but also more recent references should be found about your topic area, try for example the Google Scholar search engine.

Performance measurement

If there is one sub-chapter (3.1) there should also be sub-chapter 3.2. Typically, you go from a general first theory chapter towards your specific research topic.

A Word specialty that may appear

Sometimes when saving your work for the first time, and occasionally even after that, an announcement may appear, see Figure 1.

FIGURE 1	Word announcement.

This is nothing to be worried about, just select ”No” (”Ei”). Another almost similar announcement may be the following, see Figure 2.

FIGURE 2	Word announcement (JYU model).

This is nothing to be worried about either, just select ”Don’t save” (”Älä tallenna”). These announcements relate to this master’s thesis template being partly based on the JYU dissertation template.

Data and methodology

Data

The empirical data typically provides you with an answer to your research question but note that there can be various types and sources of data. Here (or at the beginning of the empirical part) you may have for example data or variable descriptions or information about the interviewees.

Method

At the introduction you typically say something general about the methodology. Yet, there can be various research methods available for business studies. The methodological choices made, and the detailed methods used in your data collection and data analysis are presented here. (see e.g. Smith, p. 3–6, 65–166.)

Findings

General

Sometimes the empirical section starts with some general information about your case or descriptives of your data. It is good to note the readability and understandability of the results, see e.g. font size in tables and accessibility in general, see Thesis accessibility | University of Jyväskylä.

Results

Here you go through the empirical findings. You may use empirical illustrations, interview excerpts, tables of correlations etc., of course depending on your subject, data and methods.

Additional information, for example about the interviews or case companies may be presented in an appendix (e.g. see Appendix 2). Remember that all tables, figures or appendices need to be referred to in text. Further, the name of a table (or table title, e.g. TABLE 1 Correlations) is presented with font size 10,5 and above the table. Instead, figure titles are presented below the figure.

Further, respondent X noted that

Lorem ipsum dolor sit amet, consectetuer adipiscing elit. Maecenas porttitor congue massa. Fusce posuere, magna sed pulvinar ultricies, purus lectus malesuada libero

This (and if you are relatively sure, you can briefly say e.g. that like/unlike Dechow, 1994, p. 32) suggests that …

Remember to add an alternative text for the picture, table, graph or figure. To add alt text in MS Word, select the object to which you want to add the alternative text. Right-click the object. From the menu that appears, select “Edit Alt Text.”

Sometimes you may have a separate discussion as an additional chapter. Remember that you can also name the chapter titles differently if they provide a better view of the chapter content.

Conclusions

In this master’s thesis the focus was on … It was found that … which indicates… that like/unlike Dechow (1994, p. 32) … Thus, this research suggests that … in Finnish context … at this time … and if you are very sure, you may say that it is argued that…based on the evidence of this research.

When your work is getting ready, remember that in JY there is the Turnitin-system and the official Vasara system for returning your work. Your supervisor will instruct you about the details of Turnitin and Vasara.

Finally, in conclusions you not only compare your results with the earlier literature but you also typically try to find some managerial or practical implications of your results. You also say something about the possible limitations of the study and suggest avenues for further research. Best of luck with your research!

References

Anonymous, A., Efficient, E. & Ingenious, I. (2008). How to Write References Properly. Jyväskylä University Press.

Dechow, P. (1994). Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. Journal of Accounting and Economics 18(1), 3-42.

Jensen, M. & Meckling, W. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics 3, 305-360.

Smith, M. (2015) Research Methods in Accounting. 3rd ed. Sage.

Note that the first reference example is imaginary on purpose. This reference style, so-called APA, is used in our university series, see detailed instructions: Näin viittaat! — Avoin tiede ja tutkimus (jyu.fi). However, to ensure accurate referencing the page numbers are required at the JSBE to be mentioned in the main text in all references where applicable, meaning that for example in e-book chapters the chapter number is mentioned instead. You may also create citations and a reference list in accordance to this style with a bibliographic management tool of your choosing.

Use Reference text style in the references list.

Appendices

Appendix 1. Declaration of AI use in the thesis

In this thesis, AI tools have been used for… , i.e. here you report how you have used the AI tools or large language models (e.g. ChatGPT for editing some text parts). Careful declaration of AI use also protects you if there is any doubt of the research integrity. The following table may be used for reporting:

Tool used:	Topics/uses:	The prompt used:
- ChatGPT, - Microsoft Copilot - Others	For example: • Finding ideas and articles • Finding key themes/topics of articles etc. • Polishing your own text • Shortening your own text • Other? E.G. asking for comments “The AI tool was used to edit and shorten my own original text so that my original text was used as part of the prompt given to the AI tool” “The AI tool was used to produce images” “The AI tool was used to combine the findings of various articles into a table” “The AI tools was asked to provide feedback of my own text.” Be as clear and transparent as possible in the description!	For example: “Shorten the following text” “Tell what the main findings of this given text are”

Appendix 2. “Appendix title”

The appendix titles are changed according to the content. For example, additional information such as large statistical tables might be presented in appendices. Appendices need to be numbered but if you only have one appendix then no number is needed. Note that you may not need appendices at all. Therefore check, change or remove, if necessary, the page numbering or other appendix related information in the table of contents (CONTENTS) using the “update fields” function (use mouse right button over the table or contents – or adjust manually if necessary).

Below you can find some imaginary tips for referencing are presented. The APA referencing style is used but in order to boost careful referencing page numbers are always used where applicable. Ask your supervisor for more detailed instructions if needed.

If the reference relates to one sentence the reference is as follows:

... blaa “blaa and blaa” blaa (Smith, 2015, p. 42). Blaa blaa blaa. OR

... Smith (2015, p. 42) notes that ….

If the reference has been used in multiple sentences the reference is marked at the end of the text paragraph as follows:

... According to the international practices … blaa blaa blaa. The reporting is thus based on principles such as … blaa blaa. This suggests that… blaa blaa. (Anonymous et al., 2008, p. 14–55.)

In the Finnish literature however ….

Appendix 3. Instructions for Co-Written Master’s Theses

In a co-written master’s thesis, two students collaborate on a chosen topic, jointly producing the research materials and final thesis. The thesis is graded as a single submission, and the workload must be evenly distributed between both students. When submitting, they provide a report explaining how the 50/50 workload division was achieved if requested. The students can divide tasks as they wish (e.g., Student A writes sections 1 and 3, while Student B writes sections 4 and 5, with both collaborating on the structure, conclusions, and introduction). Co-written theses may have specific requirements related to the field of study, such as a greater scope of content or an empirical section than individual theses. Always check these with your supervisor!

Work and Evaluation:

The University of Jyväskylä's degree regulations (§45) allow students to write a master’s thesis in collaboration. In such cases, students commit to contributing equally to the co-written thesis. The thesis is primarily evaluated jointly, without separating the grades. The workload must be equally distributed (50/50), and the evaluation is based on this division of labor.

Upon submission of the co-written thesis, the students must provide a report detailing how the 50/50 division of labor was implemented (if requested by the supervisor). The report should clearly outline the contributions and the extent of work from both students, allowing for independent assessment.

Students are responsible for the originality and content of the co-written thesis. If the equal distribution of work is not achieved in practice, the situation must be immediately reported to the supervisor. The supervisor may take the imbalance into account when evaluating the thesis.

Students agree to follow the university’s general guidelines and rules regarding co-written theses, including good academic practices, plagiarism, the use of AI tools, and referencing.

Differentiated Evaluation and Individual Work:

If necessary, the evaluation of contributions can be differentiated by the supervisor. In such cases, the supervisor considers any imbalance in contributions as a basis for grading. The student must be able to demonstrate their individual contribution to the thesis.

A student has the right to terminate the collaboration, after which each will submit their own individual thesis for evaluation. If the collaboration ends, students can use materials produced prior to its termination. The supervisor will determine the necessary actions and any sections that need to be rewritten to complete the individual thesis.

A student may also stop the thesis review process before grading, in accordance with section 45 of the University of Jyväskylä’s degree regulations. Students should first agree with the supervisor on the actions required to complete the work. The supervisor may, if needed, differentiate the evaluation and define the necessary steps for completion.

It is not recommended to terminate collaboration when the work is far advanced, as individual theses must pass a plagiarism check. Students may also be required to rewrite certain sections as instructed by the supervisor.

Rights in Co-Written and Individual Theses:

Copyrights for the co-written thesis and the research material belong jointly to the students. Any further use of the work or creation of new works or other intellectual property derived from it must be agreed upon by the students.

The co-written master’s thesis is a public academic work and is stored in the JYX repository. For individual theses, the student holds the copyright to their own work and any material created after the collaboration ends. Both students have the right to use material produced prior to the termination of the collaboration in their individual work.

Further instructions are available on the University of Jyväskylä website:

Instructions for bachelor's and master's students, Thesis guide: https://www.jyu.fi/en/for-students/instructions-for-bachelors-and-masters-students/thesis-guide.

Short quotations are often presented with quotation marks “” but longer quotations are typically presented as indented. Note that, despite this example, typically with a reference with over two authors (three to five authors), the first time it is used in the text, all the author names are mentioned, and then later in the text “et al.” is used.