Nyenrode Guidelines for

Masters Thesis Writing

For the Full-time and Part-time MSc Program
Structure and content

24 September 2015
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 Table of Contents

Introduction to this document .................................................................................................... 4

1. Chapter 1: Introduction ...................................................................................................... 7

1.1 Background information ............................................................................................. 8

1.2 Conceptual model ........................................................................................................ 9

1.3 Central research question and sub-questions ............................................................ 10

1.4 Scientific and managerial relevance .......................................................................... 12

1.5 Structure .................................................................................................................... 12

2. Chapter 2: Theoretical framework ................................................................................... 13

2.1 Introduction ............................................................................................................... 13

2.2 Conceptualization ...................................................................................................... 14

2.3 Hypotheses ................................................................................................................ 15

2.4 Refined conceptual model ......................................................................................... 21

3. Chapter 3: Methodology .................................................................................................. 22

3.1 Introduction ............................................................................................................... 22

3.2 Sample ....................................................................................................................... 23

3.3 Data collection........................................................................................................... 23

3.4 Measures.................................................................................................................... 24

3.5 Data preparation ........................................................................................................ 27

3.6 Data analysis strategy ................................................................................................ 28

4. Chapter 4: Results ............................................................................................................ 31

4.1 Introduction ............................................................................................................... 31

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 4.2 Results (quantitative Masters Thesis) ...................................................................... 31

4.3 Results (qualitative Masters Thesis) ........................................................................ 32

5. Chapter 5: Discussion ...................................................................................................... 33

6. Chapter 6: Conclusion...................................................................................................... 34

6.1 Introduction ............................................................................................................... 34

6.2 Answer to central research question and sub-questions ............................................ 35

6.3 Limitations ................................................................................................................ 35

6.4 Recommendations ..................................................................................................... 36

References ................................................................................................................................ 37

Appendix: Examples of tables ................................................................................................. 38

Table of Figures

Figure 1: Simple casual relation model. .................................................................................. 17

Figure 2: Simple moderation model. ....................................................................................... 18

Figure 3: Mediation model. ..................................................................................................... 19

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 Introduction to this document

The Masters Thesis writing guidelines have been drafted to give students insight in to what

is expected in each chapter of the Masters Thesis of the Full-time and Part-time MSc

Program. This text describes a number of demands and guidelines regarding the structure and

contents of the Masters Thesis. Second Readers, in addition to Faculty Supervisors, use these

elements in order to decide whether the Masters Thesis is acceptable for the defense, or

whether the Masters Thesis is to be rejected for the defense until essential improvements

have been implemented. The issues found in your Masters Thesis may range from repairable

to non-repairable. In the latter case, new data may have to be collected, and the analysis may

have to be carried out again. Therefore, it is very important to take notice of the demands and

guidelines which are laid out in this text. Students, please note that it is YOUR Masters

Thesis. You are responsible for writing, planning, and research, your Faculty Supervisor is

there to support you and not responsible for the content of your Masters Thesis.

This document discusses the structure and content of Masters Theses applying

quantitative or qualitative research methods. Note, that due to the richness of approaches

(inductive vs. deductive) and data collection instruments (e.g., interviews, case studies) in the

qualitative studies, this document includes only the main guidelines with respect to the

content of the qualitative Masters Thesis. If you choose for a qualitative study, you should

search for Faculty Supervisor who is experienced in this type of research.

The Masters Thesis should always meet the following three requirements:

1. Consistency there needs to be consistency in a Masters Thesis across the

research problem statement, the research question(s), the selected research

methodology, the analysis, the results, and the conclusion & recommendations;

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 2. Transparency there needs to be transparency in the choices made by the student

along the way: a critical reader of the Masters Thesis should be able to follow the

steps that were taken; 3. Logical reasoning when (transparent) choices are made,

these need to be substantiated by logical reasoning, expressed in persuasive business

writing, where needed backed up by academic literature.

Together with the Nyenrode Guidelines for Thesis Writing: Formatting & citing sources in

APA style, this document provides you with the basic information regarding the content,

structure and formatting of your Masters Thesis. For more detailed information regarding

any part of the Masters Thesis, please refer to specific courses offered in the curriculum.

Although the setup of a Masters Thesis can vary (listen to your Faculty Supervisor if

a certain research approach requires a different setup), a general format could look like the

following:

Chapter 1: Introduction (context and background of cause of study (managerial and/or

academic), problem analysis, conceptual model (please note that if you do not include this in

the introduction, you must include a refined or preliminary model at the end of the theoretical

framework), aim, central research question and sub-questions 1, operationalization, relevance,

structure);

Chapter 2: Theoretical framework (literature review; hypotheses and refined conceptual

model for quantitative studies; preliminary model, a priori themes or identified categories for

qualitative studies);

Chapter 3: Methodology (procedure, sample design and respondents, measures, dataset

preparation, data analysis strategy);

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Please note that the central research question and problem statement are interchangeable. This also applies to
the sub-questions, which can be referred to as research questions. Make sure that you are consistent with the
labels in your Masters Thesis.

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Chapter 4: Results (results from analyses, outcomes of the study as organized with respect to

the sub-questions);

Chapter 5: Discussion (a discussion on the outcomes of the results, which explores the

possible contrast between the results found, the expected results and literature presented in

Chapter 2; it also refers back to the relevance section of the Introduction Chapter);

Chapter 6: Conclusions & Recommendations (conclusions are the answers to the sub-

question and recommendations should be both practically and scientifically relevant and

logically flow the results of the study).

Although variations of this generic format are conceivable, all of the abovementioned

elements have to be available to the reader of the Masters Thesis. Furthermore, the text

should be coherent and should present a well-reasoned argument. Finally, the text should

have a basic structure where a question is being raised in the beginning, to be followed by the

answer in the end. It is helpful to think of a prototypical reader during the writing process.

This will assist you in deciding which information is to be included in the Chapters, and

which information is to be referred to the Appendix. This document presents guidelines that

will help you to develop a Masters Thesis that can be defended successfully.

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 1. Chapter 1: Introduction

In this chapter you set the stage for your Masters Thesis. It is up to you to introduce a

managerial or academic issue, to which certain academic concepts are related in a certain

manner. These academic concepts can be expressed in a conceptual model. It is up to you to

convince the reader that the model that you incorporate in your Masters Thesis is relevant to

study. Please note that Masters Theses based on qualitative research methods often have the

aim of developing or extending theory.

In Masters Theses that develop new theory a conceptual model might not be present

at the start of the study, but is rather the end-product of the study (please take this into

account for the remainder of the text in this document). In this type of Masters Theses you

need to use conceptual framing in which you need to give some sense of the phenomenon you

study and concepts you will explore (note: in Chapter 2 you will discuss the theoretical

framing where you need to give depth to your statements and show the gaps in existing

theory that makes an exploratory approach legit). Please follow the instructions of your

Faculty Supervisor in theses of this type.

In general, the introduction starts more broadly in which the context of the issue is

introduced, from which you work your way to your specific study. This is also referred to as

a funnel technique. You can start with practical examples, i.e., a new trend or widely-

discussed occurrence. It is allowed to use references from newspapers or popular media in

addition to academic publications in this part of the introduction.

Like all chapters of the Masters Thesis, the Introduction Chapter should have a clear

structure. Take care that the Introduction Chapter includes all required information and that

this information is presented in a clear and logical way. All the parts (sections) that need to be

included are listed below. Note, that some of the sections do not require separate headings. It

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all depends on your style of writing and the flow of your text. Please follow the instructions

of your Faculty Supervisor in this matter. The Introduction Chapter should include the

following sections:

Background information (no heading required);

Conceptual model (for quantitative study) or framing (for qualitative study) (no

heading required);

Central research question and sub-questions (heading optional);

Scientific and managerial relevance (heading needed);

Structure (heading needed).

1.1 Background information

It is important to introduce a managerial or academic problem gradually to a reader. Each

Masters Thesis has to be academically relevant, yet the concepts under study that are

investigated are normally related to real-life issues. Make sure you introduce this broader

context, and gradually explain to the reader why certain concepts are potentially related to

this issue. In addition, as a Masters Thesis will under normal circumstances have more than

one academic concept under study, it is important that it is explained why you expect certain

concepts to be related in a certain manner. In a sense, you are explaining to the reader why it

is important to investigate the conceptual model you propose in relation to the overarching

issue (please note that you can also present the conceptual at the end of the Theoretical

Framework Chapter, as long as the reader clearly knows what is being studied and why).

Please do note that this does not mean you incorporate a literature review in this Introduction

Chapter regarding the academic concepts you have included.

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 For example, you could start your introduction by claiming that there have been

several economic crises, and that new start-up companies are important in the recovery of an

economy. For these start-up companies we would need entrepreneurs who express

entrepreneurial behavior. You can then explain that risk-taking propensity could be related to

this entrepreneurial behavior. In that case you do not have to explain risk-taking propensity or

entrepreneurial behavior in-depth, as this is reserved for the second chapter (in which you

conceptualize the concepts, and make clear to the reader how you theoretically approach the

concepts under study).

1.2 Conceptual model

The conceptual model of your Masters Thesis indicated the concepts you have incorporated,

and the manner in which they are related. The conceptual model pictures the process to be

studied, using both concepts and relationships between concepts. Concepts are not company

names, theories, respondents, or models and the like. The relationships are deemed causal.

Therefore, overlapping circles, suggesting an unspecified form of association, are not

acceptable. Although hypotheses are never drafted in the Introduction Chapter (as you need a

proper build-up and theoretical exploration to do so), it should be possible to indicate in what

manner these concepts are related to one another (for example, if concept A, say risk-taking

propensity goes up, concept B, entrepreneurial behavior, goes up as well).

Please note that it is important that the entire model is introduced in your Introduction

Chapter. This does not mean you have to provide definitions or theoretical background, but

you do need to introduce in the Introduction Chapter that you are taking these concepts into

consideration in your study, and why this is important. Please note that the conceptual model

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can also be introduced after the central research question and/or sub-questions have been

presented. The order depends on the best flow of the text in the Introduction Chapter.

1.3 Central research question and sub-questions

After working your way from the background information and context to the introduction of

your academic concepts, you will have to draft your central research question. Note that the

central research question should be completely in line with your conceptual model, and

therefore mention all academic concepts included in the study, as well as denote possible

mediating or moderation relationships (to what extent generally denotes quantitative

research, while how or why generally denotes qualitative research). Where you perform

your study (context, for example in a certain company) or among whom (for example

employees of a certain company) are not relevant for the central research question itself.

However, if your study aims to explain differences between certain contexts (e.g., different

industries, types of organizations, countries) or explore some phenomena in a specific context

(e.g., an effect of psychological contract fulfillment on job satisfaction of expatriates working

in Asian subsidiaries of multinational companies) the context of the study becomes an

element of the research at hand, and thus should be included in the research question. The

central research question solely focuses on the relationships between concepts that are

investigated in your Masters Thesis. In qualitative studies, where you do not start with a

conceptual model, the linkage between the central research question and conceptual model

will not be there. However, the wording of this question is of crucial importance, because it

guides all steps in the research process.

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 It is important that you provide an operationalization under your central research

question. For example, concepts such as Culture (could be too broad) and Performance

(could be ambiguous) can only be accepted if specified and operationalized. For example, it

suffices to state that if you include personality as a concept, that you investigate this from

the viewpoint of the five-factor model of personality and the dimensions extraversion,

conscientiousness, agreeableness, openness to experience and neuroticism (with a reference).

Theoretical background is not reported here, nor how it is measured, although the latter is

allowed. If concepts have not been specified well, the study, and its outcomes, has no

scientific meaning. Consequently, the recommendations are not rooted in sound, empirical

research. It would be unwise and potentially futile or counter-productive if companies decide

to implement these recommendations. Therefore, a Masters Thesis with flawed

characteristics as discussed above will be rejected.

After providing the operationalization to the central research question, the sub-

questions can be drafted. Usually these sub-questions pertain to the concepts and their

measurement, 2 and the manner in which these concepts are interrelated. Please note that it is

not allowed to introduce new concepts or elements here that have not been incorporated in

the central research question and prior introduction, and that the research question cannot

directly overlap with the central research question. For the flow of the text and benefit of the

reader, it is recommended to briefly explain why certain sub-questions have been drafted

after they have been presented.

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Note that the research sub-questions pertaining to the concepts and their measurement are answered based on
the information presented in Chapter 2, Theoretical Framework. Thus, they are not based on empirical research
but rather on the theoretical insights you gathered from the literature review you conduct for your Masters
Thesis.

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 1.4 Scientific and managerial relevance

A very important section of each Masters Thesis is the relevance section. In this section you

explicitly discuss why the Masters Thesis is both scientifically and managerially relevant. It

is important to include contemporary references in this section (explaining that something

was not known in 1970 is under normal circumstances not a strong argument for scientific

relevance now). Make sure that rather than stating that your Masters Thesis is scientifically

or managerially relevant, specify why this is the case. For example, just stating that you are

investigating concepts in a certain relation to one another for the first time is not per

definition relevant. It could be that recent articles suggested an investigation of these

variables in this manner for instance. Similarly, just stating that something might be or could

be relevant for managers will not suffice. You need to be specific and tell the reader how

your results can contribute. Please note that this section is very important, as it also connects

to the Discussion Chapter and the recommendations section of the Conclusions Chapter. A

good academic Masters Thesis is relevant, and is one in which the student shows that he or

she has truly mastered the material.

1.5 Structure

Finally, you will briefly provide the structure of the Masters Thesis. Make sure the chapters

indicated are correct, and that all proper information is conveyed. Second Readers can use

this section to quickly look up specific information.

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 2. Chapter 2: Theoretical framework

The second chapter of the Masters Thesis will provide the theoretical background to your

concepts. Generally speaking, you will conceptualize your concepts in this chapter, and

indicate (after conceptualization) how you expect these concepts to be related based on

theory and empirical evidence, which will lead to hypotheses (quantitative research) or a

clear description of the state of the art literature about the phenomenon that is being studied

(qualitative research). Please note it makes no sense to describe relationships between

concepts, if you have not provided the conceptualization of said concepts first. This chapter

generally contains:

Introduction (optional yet recommended);

Conceptualization (not a heading; however separate concepts discussed should have a

heading);

Hypotheses (only for quantitative research design; sections that discuss hypotheses

should be clearly indicated);

Refined conceptual model (optional).

2.1 Introduction

(this section is optional yet recommended)

In the introduction of the theoretical framework you can discuss the setup of your theoretical

framework. This is especially relevant when you are dealing with more complex models. In

such cases it is easier for the reader to follow what is going on and when what will be

discussed. Do note, that if you cannot write down why you have chosen for a certain order, it

might not be the best decision to incorporate in your theoretical framework. There is no

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structure for this chapter set in stone, yet a rule of thumb is to work your way right to left if

you have only one or two outcome variables, while it is recommended to discuss the concepts

left to right if you have many outcome variables (for example, if you study the influence of

concepts A, B, and C on outcome variable D, you can start with the conceptualization of

concept D, than discuss concept A, and then work towards a hypothesis for the relationship

between A and D, followed by a discussion of B, and another hypothesis for the relationship

between B and D, and so on).

2.2 Conceptualization

This section provides an explanation of all the concepts included in the conceptual model

from the theoretical point of view (make sure that you not discuss any new ones! The reader

is only interested in the concepts you included in your model). All the concepts should be

discussed from different theoretical perspectives. In essence, this means that you indicate

how a certain concept has been conceptualized by different authors/studies, what the

similarities and differences are, and why and which conceptualization you have chosen (of

course, this must be consistent with the information provided in the Introduction Chapter, and

the manner in which you measure it according to the Methodology Chapter).

Please note that this means that you provide a proper synthesis. A synthesis is a piece

of text in which you integrate the viewpoints of many scholars. By doing so, it is possible to

explain the reader which conceptualizations exist, how they differ and overlap, and finally,

which conceptualization best suits your study. Practically this means that several paragraphs,

each with one reference, is not what a conceptualization should look like. You should not

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present summaries (i.e., a summary of one viewpoint, followed by another, and then the

conceptualization 3 chosen).

If applicable, while conceptualizing the concepts it is important to address the

underlying theory behind those concepts and the model. This becomes even more important

when there are different theoretical backgrounds of the concepts and/or model, or if a theory

can be applied to various units of analysis. For instance, the relationship between the

characteristics of entrepreneurial team and the success of the start-up can be approached from

the perspective of Resource Based View or from the theories stemming from behavioral

psychology. Furthermore, Theory of Planned Behavior, originally applied to explain behavior

of individuals, can be used in studies on entrepreneurial firms. Note that those issues

influence the methodology of your study as well as the manner in which the results can be

interpreted.

2.3 Hypotheses

A Masters Thesis using quantitative methods should include hypotheses regarding the

relationships between concepts presented in your conceptual model. After you have

conceptualized at least two concepts (as you need two concepts to investigate a relationship),

a hypothesis can be drafted. When drafting hypotheses, it is important to always incorporate

two elements:

a) A theoretical explanation why and how the predicted relation between constructs

exists.

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In qualitative studies conceptualization is often referred to as working definition.

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 b) Empirical support based on existing literature - for the relation predicted in the

hypothesis. Note, that in some cases there is not a lot of empirical support available.

In this cases you need to provide argument, still based on empirical studies, why you

expect a relation predicted in the hypothesis. For instance, if there were no existing

research examining the relationship between family governance practices (FGP) and

financial performance of family business, you still can build an argument about the

relationship between those two concepts. Empirical and theoretical support is needed

for this argument, based on the results of research on concepts logically and closely

related to concepts in your model. Thus, this empirical support does not have to refer

to the relation stated in the model directly.

Note that the hypotheses should be in line with the manner in which you measure a concept

(which is presented in the Methodology Chapter. Consistency is very important, and if a

Masters Thesis is not consistent here, it is grounds for rejection). It is also important that

hypotheses or propositions can be investigated. This means you need to indicate a clear

direction of the relationship, a hypothesis or proposition should not be double barreled (A and

B are related to C), and that you investigate dimensions if the concept you measure has them

(for example, personality by itself is usually not measured as one score, but as scores for

conscientiousness, agreeableness, extraversion, openness to experience and neuroticism. In

that case, you would need to draft hypotheses for all five of these dimensions separately. Not

only will each hypothesis need a different argumentation and empirical support, the

relationship between personality with another concept cannot be investigated directly in this

case). Thus, if an independent variable (IV) or dependent variable (DV) is a multidimensional

variable, a separate hypothesis should be built for each dimension. Finally, also make sure

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that you draft hypotheses or propositions for all variables that you measure in your study, or

provide argumentation why you do not expect a relationship between certain variables in

your study (yet make sure that this is not in conflict with your conceptual model and this

Introduction Chapter. In some cases a few variables of a multidimensional concept can be

expected to be related to another concept, while other variables of the same multidimensional

concept are not. It is up to you whether you want to include these variables for which you

have no expectation, but if you keep them in, make sure you address why you do so in the

Theoretical Framework Chapter).

Examples of conceptual models and related hypotheses:

a) Simple casual relation:

Independent Variable Dependent Variable

(IV) (DV)
H1

Figure 1: Simple casual relation model.

The model in Figure 1 presents a simple cause-effect relationship. In this model there

is only one hypothesis. A theoretical argument supported by empirical research for the

relationship between IV and DV should be provided (H1).

Example:

Hypothesis 1: IV is positively related to DV.

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 b) Moderation:
Moderator
(MO)

H2

Independent Variable Dependent Variable

(IV) (DV)
H1

Figure 2: Simple moderation model.

The model in Figure 2 presents a moderation effect: the relation between IV and DV

is influenced by moderator (MO). In this type of model there are two hypotheses. For the first

hypothesis (H1) a theoretical argument needs to be provided, supported by empirical

research, for the relationship between IV and DV. In the second hypothesis (H2) a theoretical

argument needs to be provided, supported by empirical research, for the moderating effect,

that is why it is expected that the relationship between IV and DV is different depending on

different values of moderator (MO). Please note that this is not the same as saying that MO

influences the IV and the DV. You need to explain why MO influences the relationship

between the IV and DV.

Examples:

Hypothesis 1: IV has a positive effect on DV.

Hypothesis 2: The relationship between IV and DV is positively moderated by MO in such a

way that the relation between IV and DV is stronger for high level of MO than for low level

of MO.

Or:

Hypothesis 2: MO strengthens the relationship between IV and DV.

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 c) Mediation H1

Independent Variable Mediator Dependent Variable

(IV) H2 (ME) H3 (DV)

Figure 3: Mediation model.

The model in Figure 3 presents a mediation effect: the relation between the IV and

DV is mediated by the mediator (ME). There are three hypotheses in this type of model. For

the first hypothesis (H1) a theoretical argument needs to be provided, supported by empirical

research, for the direct relationship between IV and DV. For the second hypothesis (H2) a

theoretical argument needs to be provided, supported by empirical research, for the direct

relationship between IV and mediator (ME). For the third hypothesis (H3) a theoretical

argument needs to be provided, supported by empirical research, for the direct relationship

between mediator (ME) and DV. For the fourth hypothesis (not presented in Figure 3) a

theoretical argument needs to be provided, supported by empirical research, for the mediating

effect, that is why it is expected that the relationship between IV and DV would be mediated

by the mediator (ME). Note that the argumentation of this hypothesis may be built based on

the arguments for H1, H2 and H3. However, in H4 rather than arguing the separate pieces

of the model, you provide the argumentation for the model as a whole. Based on the results of

the first three hypotheses (H1, H2 and H3), you can test whether the mediating effect exists

(H4).

Examples (you can also make a distinction between direct and indirect effects, not shown in

these examples):

Hypothesis 1: IV has a positive effect on DV.

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Hypothesis 2: IV has a positive effect on ME.

Hypothesis 3: ME has a positive effect on DV.

Hypothesis 4: The relationship between IV and DV is positively mediated by ME.

Alternative approach:

A two-hypotheses approach can also be applied (not depicted here). In this case, for the first

hypothesis (H1) a theoretical argument needs to be provided, supported by empirical

research, for the direct relationship between IV and DV. For the second hypothesis (H2) a

theoretical argument needs to be provided, supported by empirical research, for the mediating

effect, that is why it is expected that the relationship between IV and DV would be mediated

by the mediator (ME). Note that this argumentation includes a) direct effect of IV on ME and,

b) direct effect of ME on DV.

Examples:

Hypothesis 1: IV has a positive effect on DV.

Hypothesis 2: The relationship between IV and DV is positively mediated by ME.

Note that the hypotheses can be drafted in different ways but they should always

clearly indicate the direction of the relationship and be testable. Please note that in case of

qualitative studies there are no hypotheses stated or tested as qualitative research methods are

not appropriate to conduct such analyses.

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 2.4 Refined conceptual model

(this section is optional if you included a conceptual model in the Introduction Chapter)

The final section of the theoretical framework could be a presentation of your refined

conceptual model. For the quantitative Masters Thesis, this is recommended when you use

multi-dimensional constructs. For example, your conceptual model in the introduction could

include personality as one of the concepts. In the theoretical framework you have

conceptualized personality as approached by means of the five-factor model of personality,

consisting of conscientiousness, agreeableness, extraversion, neuroticism, and openness to

experience. Whereas the conceptual model only included personality in the model, the

refined model would present personality and its five dimensions.

In a qualitative Masters Thesis with an inductive approach, the Theoretical

Framework Chapter can also end with an overview of the relevant concepts. This overview

does not have to include the relationships between concepts if those relationships can not yet

be determined based on existing theory. This overview can also be presented as sensitizing

concepts or as coding tables that will be used in the empirical part of the research. In such

cases the Discussion Chapter needs to show the conceptualization towards a (testable)

conceptual model or at least sound propositions.

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 3. Chapter 3: Methodology

This chapter describes the methodology of your Masters Thesis. It is important to be very

transparent in this chapter. If a Second Reader cannot discern the steps taken by you to derive

your results, this is grounds for rejection. A Masters Thesis, regardless if it is qualitative or

quantitative in nature, will under normal circumstances have the following contents (please

note that the order can vary based on the flow of your Methodology Chapter):

Sample (i.e., WHO);

Data collection (i.e., HOW) (note: the sections on sample and data collection can be

combined in one section);

Measures (and operational conceptual model optional);

Data preparation (e.g., cleaning up the data and running preliminary analyses;

transcribing interviews);

Data analysis strategy (explanation of analytical techniques used if applicable, not the

presentation of actual results).

3.1 Introduction

(this section is optional yet recommended)

For the sake of the reader it is recommended to start the Methodology Chapter with a small

introduction, which outlines the contents of the Methodology Chapter. This will ensure that

the reader can find the information at his or her convenience.

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 3.2 Sample

In this section you describe the sample and the manner in which you created it. The sample

design must be specified in accordance with the quantitative/qualitative approach chosen. The

presentation of the sample design must include a definition of the research population, an

argumentation why subgroups (if any) are specified and selected, and must present the (net)

number of respondents for each subgroup (if applicable). It goes without saying that for each

separate study a separate sample design must be specified. It is important to clearly describe

your sample. For example, the age or gender of your sample can be very important to

interpret results regarding the consumption of fast-food.

3.3 Data collection

In this section you describe the manner in which you have carried out your data collection.

First, it is important to describe how you gathered your data. Whether it is qualitative or

quantitative, the procedure taken can influence the results of your study. For example, the

number of items (questions) incorporated in the questionnaire, anonymity, the language used

in the interview or questionnaire, the setting of the interviews, or the manner in which you

reached out to your sample can greatly influence your data and therefore your results. Make

sure to list all relevant steps you have taken, in order to be as transparent to a reader as

possible.

In essence, data is collected for each of the concepts in the conceptual model. In case

of the quantitative studies, questions about relationships between concepts are beyond the

comprehension of respondents and thus not addressed in the questionnaire. A questionnaire

has to be presented (in the Appendix; see Example 1 in Appendix to this document) and the

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dataset must be ready to be shared with the Second Reader if required. In case of qualitative

studies, the questions about relationships between concepts should be included in the data

collection instrument. If the data is collected by the means of (semi-structured) interviews or

other standard procedure, the instrument should be presented in the Appendix. All data

gathered needs to be available in written text and/or as an audio file if applicable. The

transformation of items (questionnaire) or questions (interview) of the concepts have to

match the theoretical definitions of the concepts, as specified in the context of the conceptual

model. For a qualitative study it does not suffice to merely ask opinions of experts, and

presenting these opinions as the outcomes of the study. Here, the focus always is on the

reasons the respondents come up with in order to arrive at a specific opinion since we wish to

develop an understanding of the processes under study. This should be reflected in the

qualitative questions you present to the respondent during the interview. Regardless if a

qualitative or quantitative approach is chosen, make sure that you have your Faculty

Supervisors approval for said data collection! As indicated before, you, not the Faculty

Supervisor, are responsible for the quality of the data collected.

3.4 Measures

(optionally, this section can also include operational conceptual model)

In this section you will describe the measures used to measure your concepts. It is important

that all of your concepts are measured (note that one interview question or one item in a

questionnaire cannot be associated with two or more concepts at once). In addition to the

concepts that are measured, some studies include control variables. If included, make sure to

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explain (with proper references) why it is important to include said control variables. For a

quantitative study, for each measure the following information needs to be available:

a) The source of the items (it is recommended to use previously validated measurement

scales. If you draft items yourself, this will have consequences for the validity of your

study, and additional analyses will be mandatory. In addition, you will need to clearly

describe the theoretical basis used for the creation of your items);

b) The number of items, i.e., how many items are used to measure a concept;

c) The scale used for answering, i.e., a Likert scale ranging from 1 to 5 (indicate what 1

and 5 represent);

d) The manner in which the variable is calculated (for most concepts this is the average

of a set of items) and transformed (of applicable);

e) The Cronbach alpha per scale (the one based on your data, not the Cronbach alpha

found in the article in which the measurement scale was developed).

In some situation a factor analysis is required (note that the minimum number of

respondents required for a factor analysis is 50):

a) If you developed a new scale or your own items (if the end goal of the Masters

Thesis is to construct a new scale, than multiple studies are required. Please consult

your Faculty Supervisor for more information when conducting such a project). A

confirmatory factor analysis (CFA) is recommended, but an exploratory factor

analysis (EFA) will suffice. If an EFA is conducted, then all items of all scales should

be included in one factor analysis. Please not that developing your own items for a

concept is not recommended;

25
 b) Only certain part(s) of the existing scale is/are used in the Masters Thesis (this is not

recommend either, as this will also the validity of your concept. A measurement scale

was developed with a certain set of items for a reason);

c) If items (questions of the questionnaire) were translated into another language. It is

preferred to conduct an EFA for all items in the dataset, but it is allowed to conduct an

EFA per scale;

d) If you have a construct measured by multiple dimensions, you need to enter all those

dimensions in one FA (this is important, as potential cross-loadings of items can lead

to spurious results).

When the Exploratory Factor Analysis 4 is conducted, make sure the following is

presented:

a) Type of rotation and extraction method;

b) KMO or Barlett test;

c) Factor loadings;

d) Criteria for deleting items (e.g., cross-loadings, value of loadings,);

e) Criteria for retaining factors (e.g., variance explained, scree plot, eigenvalues

greater/lower than 1, parallel analysis)

f) Variance explained by each factor.

Example 2 and Example 3 in the Attachment to this document show recommended

tables presenting results of Exploratory Factor Analysis.

4
If you conduct CFA please refer to, for example, Byrne (2009), Hair, Black, Babin, Anderson, and Tatham
(2009), or Field (2013) regarding the reporting of CFA.

26
 Optionally, an operational conceptual model can be presented at the end of the

measurement section (indicate it then in the title of the section). This operational conceptual

model would not only include the concept (personality), its dimensions (extraversion,

conscientiousness, agreeableness, openness to experience and neuroticism), but how the

concept is measured as well (for example 240 items from the NEO PI-R). It is up to you to

determine if the inclusion of an operational conceptual model will add clarity to the reader of

the Masters Thesis. Please note that each concepts should be measured separately. If

concepts of your conceptual are not measured, either your data collection is faulty, or your

conceptual model is not correct (which would have implications for the first two chapters of

your Masters Thesis). Both are grounds for rejection of a Masters Thesis.

If interviews are conducted, it is of the utmost importance that it is clearly indicated

how each question was derived, and how it is related to theory (unless a completely inductive

study is undertaken; in this case there should be a clear link between the interview questions

and research question). In addition, the order in which the interview questions are asked

should be clearly described, as this can influence the interview itself. Moreover, the language

in which the questions are framed are important. Interview questions that derive from theory

will not necessarily resonate with the language that is used in practice. Either all concepts

need to be introduced/explained and/or interview questions must be formulated in a language

that is understandable for the respondents.

3.5 Data preparation

Before analyses are conducted, it is important to clearly describe the steps you have taken to

prepare your data for said analyses. For the quantitative studies, the reliable analysis (which

27
leads to the Cronbach alphas) and potentially the factor analyses have already been discussed

in section 3.4. Issues that can be addressed in the quantitative studies, if applicable, are:

a) Normality of the concepts;

b) Outlier handling;

c) Variable transformations (i.e., logarithm, z-scores);

d) Correlations, the standard deviation and the mean for all variables included in the

study (thus all categories of dummy variables if included as well). Makes sure to also

include the standard deviation and mean for the original values of the variables (if

transformed). Please note that you can also present this correlation table at the end of

the measurement section, in which you can present the Cronbachs alphas in the table

as well (see Example 4 in the Attachment to this document). Please note that this table

can also be presented in the first section of the Results Chapter.

A very important aspect of data preparation in qualitative studies is the transcription of

interviews. Choices need to be made what is being described (full interview or certain parts)

and how (verbatim, including pauses, including gestures, facial expressions, and so on).

Secondary data (company documents, newspaper clippings, and so on) also need to be

prepared (e.g., numbered) for analysis. The unit of analysis gives guidance in this phase of

data preparation.

3.6 Data analysis strategy

Describe here all the steps and methods that were taken when analyzing the data. This does

not mean that you have to give an overview of all possible techniques available, yet when

choosing a technique it is clear that you indicate why a technique was chosen and how it was

28
carried out. For a quantitative project it will not suffice to only present counts and frequency

distributions. Multivariate analyses, such as regression analysis and other statistical tests are

expected. Moreover, each of the analyses presented in the Masters Thesis has to address a

specific research question (as specified earlier). If this is not the case, such an analysis cannot

be accepted as part of the Masters Thesis. If moderation or mediation is part of your study,

you have to make clear in this section how you performed these analyses.

For a qualitative study the method of analysis should be described to such detail that

replication of the study is possible. In qualitative studies methods are less standardized which

means that researchers need to be really thoughtful about their approach. All important choice

points need to be documented and justified. Just presenting answers to straight questions does

not answer your research questions (evidently, this is no analysis). The focus should instead

be on finding meaningful patterns in the data, either for the total sample and/or the

subsamples (if any). Finding patterns in the data is not the same as counting how many times

interviewees gave a specific answer. This would merely lead to a summary or description of

the interviews, not a proper analysis. The use of rating scales is not permitted, as numbers are

not defined in this domain. As said before, the focus is on (meaningful) patterns of responses.

The outcome of more inductive, explorative qualitative studies may be the

production of a conceptual model instead of a test of the conceptual model which you

presented earlier in your Masters Thesis. For that reason the choice of this method of

analysis is not obvious. Finally, analyzing agreement among experts is only meaningful if

you have formulated specific propositions regarding agreement (for instance, will a sample of

medical specialists categorize a number of patients into the same disease category, based on a

set of symptoms?). Only in these cases, inter-rater agreement, as assessed by calculating

Cohens Kappa coefficient, may be the right choice. In general, we expect respondents

29
(experts included) to have different opinions, and we would like to develop an understanding

as to how their opinions might differ, and for what reasons (the why question).

30
 4. Chapter 4: Results

This chapter presents the results of your analyses. Make sure that the reader can clearly

ascertain how these results were derived (especially important with qualitative theses). The

information presented must be clear and complete.

4.1 Introduction

(this section is optional, but recommended)

It is recommended to start the Results Chapter with a brief introduction, in which you

describe the contents of the chapter. This is especially useful when a lot of analyses are

conducted, as this helps the reader find his or her way through the chapter.

4.2 Results (quantitative Masters Thesis)

The structure of the chapter depends on the method used. For quantitative research you

should include analyses 5 that test your hypotheses. A common analysis is the regression

analysis. Please make sure the following is presented:

a) General information about the model: The adjusted R-square, whether the model is

significant (F-statistic);

b) Indicate the control variables or dummy variables included (if applicable);

c) Standardized or unstandardized regression coefficients and level of significance;

d) All hypotheses drafted in Chapter 2 must be tested in this analysis section;

e) A hierarchical regression analysis is mandatory if a moderator is included;

5
If you conduct CFA please refer to, for example, Byrne (2009), Hair, Black, Babin, Anderson, and Tatham
(2009), or Field (2013) regarding the reporting of CFA.

31
 f) If mediation is tested in the regression analysis (for example by using PROCESS or

MEDIATE), the confidence intervals must be presented.

The examples of tables presenting results are exhibited in Example 5 and Example 6 in the

Appendix to this document.

Based on the results, hypothesis can be:

a) Supported if the relationship is significant and in the direction predicted in the

hypothesis, or

b) Not supported if the relationship is not significant, or

g) Rejected if the relationship is significant but in the direction opposite to the one

predicted in the hypothesis.

4.3 Results (qualitative Masters Thesis)

When analyzing qualitative data is important to discuss the patterns found in the data. Make

sure to include citations to illustrate the patterns found (please note that just summarizing

what was said per question is not an analysis!). In qualitative studies it is a good sign when

findings that are presented in more conceptual terms are substantiated with rich exemplary

quotes, snippets of conversation, or stories in the language of the respondents. If you cannot

find those quotes your findings are not grounded in the data. The steps in the process from

data to findings need to be well documented and transparent.

32
 5. Chapter 5: Discussion

The Discussion Chapter is a very important chapter of your Masters Thesis. It is the chapter

that shows to what extent you have mastered the content and can reflect on what you have

studied. As a general rule of thumb it is best to start with a brief introduction (optional, yet

recommended), in which you describe the structure of this chapter. Following this, the results

found are compared or contrasted with theory, and put in a broader perspective. In this

chapter you should explore the possible contrast between the results found and the literature

discussed in Chapter 2. You should also explore the possible contrast between the results

found and the expected results. Naturally, you should indicate possible reasons for those

discrepancies. This chapter also indicate what the results of your study imply. Please note that

you can also refer back to your relevance section of the Introduction Chapter, as the results of

your study could be relevant.

In qualitative studies that do not start with a conceptual model the discussion is also

very important. In this chapter the further conceptualization happens. This is where one

draws from the literature for conceptualization. You need to show good use of the literature

to compare and contrast findings with existing knowledge. What is really new? What is

unexpected? In the Discussion Chapter you need to show that you can theorize.

33
 6. Chapter 6: Conclusion

The Conclusion Chapter presents the answer to the central research question and the sub-

questions. In addition, it provides information regarding potential future research based on

the results of your study, and recommendations for practice. The chapter includes:

Set up of the Masters Thesis and answers to the RQ;

Answer to central research question and sub-questions (header not mandatory);

Limitations (you can also include this as part of the recommendations sections, as

some limitations lead to suggestions for future research);

Recommendations.

Additional for qualitative studies:

Reflection on the role of the researcher (how assumptions, preferences played out and

were handled);

Reflection on the research process;

Reflection on the methodology and research process (optional).

6.1 Introduction

(this section is optional yet recommended)

It is recommended to include a brief introduction at the start of the chapter to discuss the

contents of this chapter, for the ease of the reader. Please not that you dont have to give a

header to this introduction in this chapter, as you can immediately move towards answering

the sub-questions, followed by the central research question.

34
 6.2 Answer to central research question and sub-questions

(this heading is not mandatory)

After briefly describing the contents of the chapter, you normally repeat the aim of your study

and the central research question that was drafted. However, before answering the central

research question, it is common to provide answers to each of the sub-questions first (in

essence this is a summary of elements presented earlier in the Masters Thesis. Be sure to

also indicate in the respective chapters when you have answered (part of) a sub-question).

After answering all sub-questions, you can provide an answer to the central research

question.

6.3 Limitations

(limitations can be also included as part of the recommendations section, as some limitations

lead to suggestions for future research)

Each study has its limitations. It is important that you indicate them, and how this could have

possible affected your results. Please note that the Masters Thesis is written as part of a

Master of Science diploma. This means you should be able to judge a study on its merits. Not

mentioning apparent issues with the attempt of the making the conducted study look stronger

than it is can only backfire. Showing that you know the limitations of your study and what

you can say and cannot say based on the results of your study is what is expected. As

indicated in this header, you can include the limitations in the recommendations section, as

limitations can lead to suggestions for further research. Whether you combine these elements

depends on the flow of your chapter and your personal preference, but make sure that all

these issues are addressed.

35
 6.4 Recommendations

The final section of your Masters Thesis includes the recommendations, both on managerial

recommendations and academic recommendations. Please note that all recommendations

presented here MUST flow from the study conducted. It is not allowed to include

recommendations here that, although relevant, are not related to your results (for example if

the company you have included in the study is implementing a new system, which you then

suddenly incorporate as one of your recommendations). Make sure that scientific

recommendations provided clearly indicate what should be studied differently or what should

be included in a future study. Whatever the recommendation is that you provide, make sure it

is a clear recommendation (if a reader will have to ask the how question, the

recommendation is not solid).

36
References

The reference list includes all the sources cited in your Masters Thesis. Note that only those

sources that are cited in the text should be included in the reference list. All other sources,

that you might have used but are not cited in the text, should not be included in the reference

list. The reference list needs to be formatted according the American Psychological

Association (APA) style. Note that different sources (scientific articles, books, websites) have

different way of referencing. Detailed information about referencing in the APA style you

will find in the document entitled Nyenrode Guidelines for thesis writing: Formatting &

citing sources in APA style available at the librarys website (here).

References for this documents are:

Byrne, M. (2009). Structural equation modeling with AMOS: Basic concepts, applications,
and programming (2nd ed.). New York, N.Y: Routledge.
Field, A. (2013). Discovering statistics using IBM SPSS statistics (4th ed). London, UK:
SAGE.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2009). Multivariate data analysis:
Global perspective (7th ed.). Upper Saddle River, N.J: Pearson.

37
Appendix: Examples of tables

Example 1: Variable list

Table X
List of variables
Construct Question Scale
(source)
(Berent-Braun,
2009)
Firm status Is the company listed on the stock exchange? 1=Yes
0=No

Management Are you (co-) responsible for management of this 1=Yes

function company? 0=No

Company age When was this company originally established? Year

Sector In what sector does this company operate? Choose A. Agriculture,

the sector that comes closest to the situation. forestry and fishing
B. Mining and
energy
C. Construction
D. Trade, transport
and hospitality
E. Information and
communication
F. Financial service
G. Business services
H. Culture,
recreation
I. Other
Company
reputation
(Binz et al., 2013)
Relational qualities I have a good feeling about this company. 1=strongly disagree
I admire and respect the company. 2=disagree
I trust this company. 3=neutral
I stand behind products and services of this 4=agree
company. 5=strongly agree
This company is a good company to work for.
This company supports good causes.
This company is environmentally responsible.
This company treats people well.

38
Construct Question Scale
(source)
Business qualities This company offers high quality
products/services.
This company develops innovative
products/services.
This company offers products/services that are
good value.
This company has a clear vision for the future.
This company recognizes/takes advantage of
market opportunities.
This company has good employees.
This company has a strong record of profitability.
This company has strong prospects for future
growth.
This company tends to outperform its competitors.
Construed external People in my profession think that our company is 1=strongly disagree
image a well-known company. 2=disagree
(Ahearne et al., People in my profession think that our company is 3=neutral
2005) a respected company. 4=agree
People in my profession think that our company is 5=strongly agree
an admirable company.
People in my profession think that our company is
a prestigious company.

39
Example 2: Exploratory Factor Analysis with all factor loadings and Cronbachs Alpha

Table X
Exploratory Factor Analysis
Item Commitment Family firm CSR
to community engagement
The people of this community really care about the .75 .09 .06
fate of this business.
If given a chance you would brag about this .72 -.05 -.03
community as a good place to locate a business.
As a business owner or manager, you are willing to .72 .12 .12
expend resources to help this town.
The business does not have much to gain by .62 .19 .15
remaining in the community.
If you feel like talking, you usually can find .60 .10 .13
someone in the community to talk with.
How satisfied are you with the amount of support .56 -.02 -.04
your business gets from your community?
Is there a family relation between one or more .07 .86 .01
directors and the owners of the company?
Is there a family relation between two or more .18 .82 .04
directors of the company?
Is it likely that the current owner will keep the .15 .67 -.13
business in the family?
Is there a family relation between two or more -.03 .61 .23
owners of the company?
Does one family have a considerable influence on .03 .59 -.17
the companys strategy?
The managerial decisions related with the employees .16 .05 .67
are usually fair.
Our company policies encourage the employees to .18 -.28 .65
develop their skills and careers.
The management of our company is primarily .17 .06 .62
concerned with employees needs and wants.
Our company implements flexible policies to -.15 -.07 .58
provide a good work & life balance for its
employees.
Our company supports employees who want to .04 .07 .60
acquire additional education.
Percentage of variance explained 21.52% 15.73% 10.79%
Cronbachs Alpha .76 .77 .69
Note. Extraction method: Principle Component Analysis using Varimax Rotation. N = 97
Cronbachs Alpha calculated for highlighted items.

40
Example 3: Exploratory Factor Analysis with suppressed factor loadings

Table X
Exploratory Factor Analysis
Factor Name Items Factor Factor Factor Factor Factor
1 2 3 4 5
Learning I find myself learning often .78
I continue to learn more as time goes by .87
I see myself continually improving .89 .37
I am not learning .43
I am developing a lot as a person .81
Vitality I feel alive and vital .83
I have energy and spirit .87
I do not feel very energetic .38
I feel alert and awake .30 .70
I am looking forward to each new day .85
Conscientiousness I have work attendance that is above the norm .72
I do not take extra breaks .71 .31
I obey company rules and regulations even when no one is watching .80
I am one of the most conscientious employees .76
I believe in giving an honest days work for an honest days pay .75
Civic Virtue I attend meetings that are not mandatory but important .40 .79
I attend functions that are not required but help the company image .77
I keep abreast of changes in the organization .73
I read and keep up with the company announcements, memos and so on .80
Psychological Almost all the obligations and commitments made by my employer during recruitment have been .85
Contract Breach kept so far
I feel that my employer has come through in fulfilling the obligations and commitments made to .90
me when I was hired
So far my employer has done an excellent job of fulfilling its obligations and commitments to me .878
I have not received everything obligated and committed to me in exchange for my contributions .56
My employer has broken many of its obligations and commitments to me even though Ive upheld .65
my side of the deal
Note. Extraction method: Principle Component Analysis using Varimax Rotation. Small factor loading with values <0.30 are suppressed. N = 431.
 Example 4: Correlations

Table X
Means, standard deviations, correlations, and reliabilities between variables
Variable M SD 1 2 3 4 5 6 7 8 9 10
1. CSR engagement 3.74 .45 (.69)
a
2. Size (log) 72.00 112.68 -.01 -1
a
3. Age (log) 34.22 32.48 -.11 -.39** -1
4. Primary sector .02 .14 -.08 -.12 -.17 -1
5. Secondary sector .16 .37 -.04 -.15 -.21* -.06 -1
6. Tertiary sector .48 .50 -.05 -.01 -.06 -.14 -.43** -1
7. Quaternary sector .09 .29 -.07 -.04 -.01 -.05 -.14 -.31** -1
8. Other sector .24 .43 -.06 -.18 -.17 -.08 -.25* -.54** -.18 -1
9. Family firm .41 .35 -.02 -.29** -.35** -.17 -.10 -.09 -.05 -.10 -(.77)
10. Commitment to 3.22 .59 -.29** -.18 -.24* -.19 -.08 -.01 -.09 -.05 -.20* -(.76)
community
Note. N = 97
**Correlation is significant at the 0.01 level (2-tailed)
*Correlation is significant at the 0.05 level (2-tailed)
a
: Mean (M) and standard deviation (SD) is reported for original values.
Cronbachs coefficients are shown on the diagonal (in parentheses).
 Example 5: Regressions with standardized regression coefficient

Table X
Predicting the engagement in CSR towards employees
Control CV + CV + IV + CV + IV + M +
variables (CV) Independent Moderator (M) Interaction
variables (IV)
Variables Model 1 Model 2 Model 3 Model 4
() () () ()
Control variables (CV)
Size of the company (log) -.04 -.07 -.06 -.07
Age of the company(log) -.16 -.10 -.11 -.12
Primary sector -.12 -.15 -.15 -.17
Secondary sector -.11 -.06 -.07 -.06
Tertiary sector -.04 -.02 -.03 -.02
Quaternary sector -.11 -.06 -.07 -.06
Commitment to community (IV) -.30** -.31** -.30**
Family firm (M) -.05 -.06
IV x M (Interaction) -.08

R2 -.04 -.12 -.12 -.13

Adjusted R2 -.03 -.05 -.04 -.04
R2 .08 .00 .01
F - statistic -.59 -1.70 -1.50 -1.39
DF (df1, df2) (6, 90) (7, 89) (8, 88) (9, 87)
Note. N = 97
*p < 0.05; **p < 0.01
= standardized regression coefficient

43
 Example 6: Regressions with unstandardized regression coefficient

Table X
Predicting the engagement in CSR towards employees
Control Variables Control Variables All Variables +
+ Predictor Interaction Terms R2
Variables
Model 1 Model 2 Model 3 Entered
Explanatory Variables B-value t-value B-value t-value B-value t-value FirstA Last
Control Variables
Gender -.15 -1.20 -.01 -.001 -.04 -0.36
Age -.02 -2.80** -.02 -1.41 -.01 -1.17
Length of .13 2.70** .09 1.98* .08 1.81
Employment
Type of Employment -.03 -0.50 .04 0.65 .04 0.62
Educational Level .28 3.53*** .08 1.12 .08 1.03

Predictor Variables
Thriving .47 8.84*** .29 4.27*** .21*** .03***
Psychological -.06 -1.33 -0.08 -1.70 .04*** .00
Contract Breach
Uncertainty .62 4.40*** .62 4.51*** .09*** .03***
Avoidance

Interaction Terms
Thriving x PCB .02 0.45
Thriving x UA .38*** 4.47***
PCB x UA -.01 -0.26
Thriving x PCB x UA -.01 -0.10

R2 .07*** .32*** .36***

Adjusted R2 .06 .31 .34
F statistic 6.77 25.02 19.07
DF (df1, df2) 5, 424 3, 421 4, 417
Note. PCB = Psychological Contract Breach. UA = Uncertainty Avoidance. R = change in R-square. B-value
2

= unstandardized regression coefficient.

N = 431.

= p < 0.1; * = p < 0.05; **= p < 0.01; *** = p < 0.001.
A
= the variable entered after the controls.
B
= the variable entered last after all variables.

44