Master's Degree in Accounting and Auditing

Academic year 2024-25

You can also consult this information for the academic year 2023-24.

General information about Master's theses

The Master's Thesis (TFM) comprises the production of an original academic work specifically written for this purpose, where students must individually apply the skills acquired throughout the programme under the supervision of one or more tutors. Depending on the profiles for each curriculum, the thesis shall enable the assessment of students' professional, educational and/or initial research abilities.

The information below covers each of the stages in TFM academic and administrative management in accordance with the Agreement of the Centre for Postgraduate Studies Management Committee whereby the internal regulations for writing and assessing master's theses at the University of the Balearic Islands are approved and which came into force in the 2020-21 academic year.

Master's Thesis Registration

Students must register for the TFM subject within the registration or extended registration deadlines set by the CEP before being able to move on to the next stages in the process. In turn, each degree may set the conditions and requirements to be fulfilled by students for registration on the TFM (where applicable, these requirements shall be stated in the TFM course guide and in the specific information section for each programme).

The maximum number of registrations to pass the TFM subject is four, plus one additional registration which shall be granted by the Centre for Postgraduate Studies management team upon approval by the master's supervisory team.

Where the viva defence of the master's thesis cannot be held in the same academic year as the initial registration year, an annual and consecutive registration may be granted for academic tutoring to undertake the viva defence. The registration for academic tutoring shall count as a second registration and, where students do not pass the TFM after the tutoring period, any subsequent re-registrations shall count as ordinary registrations.

In any event, where students undertake the TFM viva defence and are given a fail mark, they must request an ordinary re-registration and cannot request a registration merely for academic tutoring.

Assigning Proposals and Tutors

Each programme shall publish the list of proposals or general areas where students registered for the programme TFM may undertake their work. The proposals or areas shall state one or several lecturers who can act as tutors.

The proposals shall be assigned in line with the procedure established for each programme (where applicable, this procedure shall be included in the specific information section for each programme) and it is the responsibility of all tutors to ensure the academic quality of the TFMs.

Undertaking Theses at Collaborating Organisations

Theses may be undertaken at collaborating organisations that have signed an agreement with the UIB (agreement template). The thesis topic must be submitted beforehand to <>.

Students who undertake their theses at a collaborating organisation shall be selected in accordance with the terms for the relevant selection procedure set out in the agreement appendix, and as per available spots at each organisation.

The collaborating organisation will appoint a programme coordinator for the entire duration of the stay. The coordinator shall ensure students receive a suitable welcome and training, as well as appropriate management over their academic activities.

In turn, the UIB will appoint a tutor to ensure the academic quality of the thesis.

Ownership of any intellectual or industrial property rights arising from the thesis shall be governed as per the relevant current regulations. Where applicable, what is set out in the agreements signed with public or private institutions which have provided funding or contributed to the implementation of these agreements shall also apply.

Registration of the Master's Thesis Project

Registering for the TFM represents a learning contract between students and the tutor(s).

Once the TFM proposal is assigned to students, they shall formalise the registration of their master's thesis project within the deadlines set for each degree programme (please see the specific information section for the programme) via the following application: which enables students to monitor their request.

Please bear in mind that the registration application should:

  • State the provisional project title (without the use of capital letters except where necessary)
  • State the tutor(s) name and surname(s), as well as their correct e-mail address (this should be checked carefully as this is the communication method where tutors shall accept tutoring of the TFM to finalise registration of the project)
  • Include an attached thesis script in PDF format not surpassing 100MB.

Submission of the Master's Thesis

TFM submission is deemed to be a thesis assessment request made by students.

The TFM may be submitted within the deadlines set for each programme (please see the specific information section for each programme) as long as the students' registration application has been accepted and they have paid the registration and admin fees.

Submission comprises a two-step process. Firstly, students must submit an assessment request over the following application:, where they will be able to monitor the entire process. 

You need to take the following into account when filling in the form:

  • The thesis report must be attached in PDF format as per the regulations set for each programme (and not surpass 100MB in size)
  • The thesis cover must follow the format for the
          Master's Thesis Cover [en]
          Portada del TFM [ca]
          Portada del TFM [es]
  • Where the thesis contains appendices in other formats (audio, video, etc.) that cannot be included in the PDF report, these shall also be attached to the electronic request form
  • Students must also fill in the TFM distribution licence to state whether they accept their work being available as open access or not in the institutional repository for public consultation.

The second necessary step to complete TFM submission comprises depositing the thesis in PDF format (in exactly the same manner as mentioned in the previous point) in the task section that the TFM supervisor has enabled for this purpose in the programme's TFM subject area on Aula Digital. The thesis shall be checked through plagiarism detection tools and a report produced and made available to each tutor and panel member when accepting the TFM submission, as well as in the assessment process by the panel. 

Master's Thesis Viva Defence

The TFM presentation and defence must be a public event where students make an oral presentation before a minimum three-person panel comprising the chair, secretary and one further member. Once the presentation is finished, the panel will open a Q&A session on aspects linked to the thesis.

The TFM viva defence shall be run within the deadlines set for each programme (please see the specific information section for each programme). In order to undertake the TFM viva, students must have passed all other necessary credits to be awarded the degree. Notwithstanding the above, students may defend their TFM with a maximum of one subject still to be passed, where this is allowed by the specific regulations for the TFM on the programme published on the respective website (please see the specific information section for the programme).

The programme may designate one or several TFM panels. Where the programme designates a specific panel for each TFM, this must be done within a maximum deadline of ten working days from the official submission date of the thesis. Once the designation is notified, the chair of the panel (or head of the TFM or programme management) shall convene the other members, tutor(s) and student to present and defend the thesis within ten working days at most.

In exceptional circumstances where the TFM contains information that could be deemed confidential, the presentation and viva procedure may be modified as per what is set out in article 10 of the Regulations for writing and assessing master's theses at the University of the Balearic Islands. In order for the TFM specifications subject to data or results protection processes to apply, students or tutors must make a reasoned request addressed to the CEP at the time of submission.

Master's Thesis Assessment

Each programme shall establish its TFM assessment criteria, which shall be made public every academic year and be taken into account by the panel when grading the TFM (please see the specific information section for each programme). Once the TFM presentation and viva are finalised, the panel shall deliberate on students' attainment level and then award a mark for the thesis, which shall be included in students' academic records.

Resources on Academic Plagiarism, Turnitin and AI.

Web resources from the UIB library: Definition, regulations and other topics related to plagiarism and how to avoid it.

Integridad académica y plagio (Academic integrity, plagiarism and how to include the ideas of others into our work): Author: González Teruel, Aurora - Date: 2019 - (Educational Innovation, University of Valencia) Video on YouTube

Information about accessing Turnitin reports: UIB Turnitin Webinar.

Unlocking the Power of Generative AI Models and Systems such as GPT-4 and ChatGPT for Higher Education: PDF

Resources for Master's Thesis Tutors

Since the first step to check for plagiarism comes from those tutoring theses, tutors are recommended to review the 'Resources on Academic Plagiarism and Turnitin' section on this website.

Guide for master's thesis tutors [ca]

Specific information about theses for the Master's Degree in Accounting and Auditing

There is no specific information for the Master's thesis on this degree programme.

Defended Master's thesis

Link to the institutional repository (DSPACE)

  • Anàlisis comptable comparatiu de dues empreses
  • Análisis contable comparativo de dos empresas
  • Análisis Contable Comparativo de dos empresas
  • Análisis contable comparativo de dos empresas hoteleras: Melià y Barceló
  • Análisis contable de dos empresas cotizadas españolas del sector inmobiliario
  • Análisis Contable de Faes Farma, S.A.
  • Análisis contable de las empresas GALLETES GORI DE MURO SL y QUELY SA
  • Análisis Económico-Financiero de dos empresas del sector automovilístico
  • Análisis económico financiero de la Empresa Funerarria Municipal, S.A.
  • Análisis Económico-Financiero de la Entidad Sin Fines Lucrátivos: Fundación Barceló
  • El análisis contable comparativo de dos empresas del sector textil
  • A mid-point based decision making method for the assessment of investments and companies
  • Análisis Comparativo del Corte Inglés S.A. y Grupo Carrefour S.A.
  • Análisis contable comparativode dos empresas del sector: NH Hotel Group y Choice Hotels international
  • Análisis contable comparativo de Hilton y Marriott Bonvoy
  • Análisis Contable de Globalia Corporación Empresarial, S.A.
  • Análisis contable de la Fundación Aspace Illes Balears
  • Análisis de un sistema de gestión de costes en el sector hotelero: El Modelo USALI aplicado la Hotelera LLaho S.L
  • Análisis de viabilidad de una inversión hotelera
  • Análisis ONG Cruz Roja Española
  • Elaboració del pressupost mestre i dels estats comptables previsionals a 5 anys d'un projecte d'inversió immobiliària a la promoció de luxe XO Residences, Nou Llevant (Palma)
  • El Control Estratégico de Gestión
  • El efecto de la pandemia en las empresas de entretenimiento
  • Fundació Bancaria Caixa d'Estalvis i pensions de Barcelona "La Caixa"
  • Viabilidad de proyectos: Inversión Estratégica
  • Análisis contable comparativa de las aerolineas Low-Cost Easyjet & Ryanair
  • Análisis contable comparativo de dos empresas del sector: Sabre y Amadeus
  • Análisis contable de Greenpeace España
  • Análisis contable de la sociedad 'Construcciones Llull Sastre, S.A.'
  • Análisis de la información contable de la Fundación Vicente Ferrer
  • Análisis de viabilidad de una explotación hotelera
  • Análisis Económico-Financiero comparativo entre Adolfo Domínguez S.A. e Inditex S.A.
  • Análisis estructural, legal y económico-financiero de Agrojardineria Illes, S.L.
  • COVID-19, y su impacto en la información financiera y en la auditoría en 2020
  • Cruz Roja Española (CRE): análisis de su carácter no lucrativo, de la información contable y del informe del auditor
  • Diferencias en la Valoración de Activos entre las normas del PGC, las NIIFs y las US Gaaps
  • El impacto de la European Accounting Review en la investigación contable (1991-2019)
  • Entidad Pública Empresarial de Telecomunicaciones y Innovación de las Islas Baleares (IBETEC)
  • Lingotes especiales, S.A. y sociedad dependiente: análisis global de las cuentas anuales consolidadas en empresa cotizada, informe de auditoria y estudio económico financiero
  • Plan de negocio de una nueva empresa del sector téxtil
  • Procedimientos de auditoría y tratamiento contable de las inversiones inmobiliarias e inmovilizado material
  • Análisis comparativo Médicos sin Fronteras y Médicos del Mundo
  • Análisis contable de la empresa Meliá Hotels International
  • Analisis de cuentas anuales de JOOPBOX, S.L. 2018-2019, KPIs Avanzados y consecuencias del efecto COVID en el ejercicio 2020
  • Análisis de viabilidad y valoración de mercado de la apertura de un hotel
  • Análisis Económico-Financiero y Presupuestos de Editora de libros, S.L.
  • Elaboración de auditoría de una empresa que no está obligada a auditarse
  • Estètica Art & Bellesa
  • Estudio de viabilidad y valoración de apertura de un Bar-Restaurante
  • Implementación de la IFRS 16 en International Airlines Group S.A. Un caso práctico
  • Implicaciones del Estado de Información No Financiera
  • Problemática empresarial de las PYMES ante COVID 19
  • Anàlisi comptable de la Fundació Turisme Palma de Mallorca 365
  • Anàlisis comptable de la fundació Projecte Home
  • Análisis de la Fundación la Caixa: las CCAA y su carácter no lucrativo
  • Análisis de la información contable de la Fundació Teatre Principal de Palma
  • Análisis de la información contable de Meliá Hotels International S.A. y NH Hotel Group S.A.
  • Análisis económico-financiero: NAVANTIA, S.A., S.M.E.
  • Análisis Integral de la empresa NH Hotel Group S.A. (2013-2017)
  • Análisis viabilidad proyecto Glamping
  • Contabilidad de Entidades no Lucrativas: Análisis contable y aplicación de Indicadores. Fundación Naturgy.
  • Estudio de viabilidad de una reforma en la estructura y en la gestión de un club de pádel
  • La fundación banco de sangre y tejidos de las islas baleares desde una perspectiva contable y fiscal.
  • Normativa contable española en materia de arrendamientos e impacto de la aplicación de la NIIF 16 en la información financiera
  • Práctica y breve teoría de la Ley 20/1990 Régimen Fiscal de Cooperativa.
  • Provisiones: estimación y registro contable
  • Proyecto de viabilidad escoleta
  • Tancament comptable
  • Tratamiento contable de los Activos por Impuesto Diferido asociados a las Bases Imponibles Negativas
  • Un breve repaso teórico y práctico de la contabilidad pública aplicado al ente local
  • Anàlisi d'un projecte d'obertura d'un Agroturisme
  • Análisis Contable de la Fundación Barceló
  • Análisis contable e impacto socioeconómico de una empresa sin fines lucrativos
  • Analisis de la informació contable de Rco 21 sl, comparación con el sector y analisis de ratios.
  • Análisis de Proyecto Hombre
  • Análisis de viabilidad de una empresa
  • Analista de Riesgos ISBA SGR
  • Aspectos contables de las sociedades cooperativas. Una aplicación práctica en las cooperativas de enseñanza.
  • Ingresos, costes y beneficios de una empresa real
  • Papel de las ONG en España
  • Valoración de Empresas de las Cuevas del Drach
  • Valoración empresa de servicios
  • Análisi de informació financera i contable de empreses hoteleres cotizadas a bolsa.
  • Anàlisis comparatiu contable de dues entitats del mateix sector
  • Análisis contable de la entidad sin fines lucrativos: Asociación Estel de Llevant
  • Análisis de las cuentas anuales de Unicef
  • Análisis de una entidad no lucrativa y problemática de valoración de algunos aspectos
  • Análisis de viabilidad de VICSA S.L
  • Análisis práctico de valoración de empresas
  • Aplicación Auditoria Entidades no Lucrativas
  • Contabilidad de sociedades anónimas deportivas
  • Estudio de un nuevo proyecto hotelero lujoso en Mallorca con la inversión y financiación de una empresa del grupo
  • Estudio de viabilidad para la explotación de servicios para paseos en Barco Solar y alquiler de barcas de remo en el Lago Esperanza (Alcudia)
  • Estudio de viabilidad y valoración de la apertura de un proyecto hotelero en Mallorca
  • La fiscalidad de las entidades sin ánimo de lucro
  • Radiografía a Manos Unidas
  • Valoración financiera del Hotel Mallorca I
  • Accounting analysis of a service company
  • Análisis contable y financiera de Allianz Seguros
  • Distributor company viability analysis
  • Accounting comparative analysis and re-float policies from two enterprises operating in the footwear sector
  • Adaptació del sistema de costs basat en activitats a una empresa de transport de mercaderies per carretera
  • Amadip Esment's accounting analysis
  • Análisis contable de una entidad no lucrativa: Fundación Barceló
  • Análisis contable y otros elementos de gestión de una empresa de instalaciones electricas
  • Análisis de una entidad sin ánimo de lucro. Fundación Atresmedia
  • Fruita i Verdura Agroïlla Fruita Bona S.L & Palmafruit S.A. Anàlisis Comparativo
  • Provisiones i contingencias
  • Viabilidad del proyecto de inversión de la ampliación de un restaurante en Mallorca
  • "Accounting analys of El Gas Group"
  • "Anàlisi i interpretació d'estats financers de la societat: EMAYA, Empresa Municipal d'Aigües i Clavegueram, S.A"
  • "Anàlisis dels CCAA de l'entitat no lucrativa Médicos del Mundo"
  • "Asociación-Fundación proyecto hombre"
  • "El análisis costo volumen beneficio, el desempeño económico-financiero y el valor de la Empresa"
  • "El Control Interno"
  • "Estudio de la Fundación Barceló"
  • "La Importancia Relativa, el Riesgo y la Materialidad en la Auditoría"
  • "Principio de empresa en funcionamiento.Informes de Auditoría"
  • Auditoría de los activos financieros
  • Coberturas contables
  • Introducció a la normativa comptable de les entitats sense ànim de lucre. Principals característiques.
  • Stocks accounting
  • "Análisis de aguas termino de Marratxi, S.A."
  • "Análisis de las entidades Deportivas de fútbol"
  • "Análisis del Grupo Antena3 "
  • "Anàlisis dels informes d'auditoria de l'exercici 2011 del sector públic instrumental de les Iles Balears"
  • "Comparativa entre la normativa Española de emisión de informes y la norma internacional de auditoria (NIAS 700,705,706)"
  • "El modelo ABC en la producción editorial. Caso particular: Edicions UIB."
  • "Entity without spirit of profit"
  • "Evaluación y crítica del proceso concursal de una entidad real"
  • "Fiscalidad de las Entidades de Economia Social"
  • "Hechos posteriores al cierre"
  • "La Contabilidad de las Entidades Públicas Locales. Análisis del Ayuntamiento de Porreres."
  • "Les entitats no lucratives i la problemàtica comptable "
  • "Los Planes de Viabilidad. Marco Teorico y Aplicación Práctica"
  • "Pescanova S.A. Unas cuentas con cebo"
  • "Projecte Ecoturístic Santa Maria del Camí"