Institute of Management, Accounting & Finance

Organisational unit: Institute

Organisation profile

The Institute of Management, Accounting & Finance (IMAF) concentrates on sustainable management & control, (non) financial reporting, corporate finance and corporate taxation in research, teaching and practice.

Main research areas

The main research topics of the institute represent:

  • Professorship of Business Administration, esp. Accounting, Auditing & Corporate Governance (Prof. Dr. Patrick Velte): Financial, Sustainability & Integrated Reporting, Financial Audit, Sustainability Assurance and Sustainable Corporate Governance
  • Professorship of Business Administration, esp. Managerial Accounting (Prof. Dr. Rainer Lueg): Sustainability Management & Control, Strategy Implementation and Strategic Performance Measurement Systems, Diffusion and adoption of management innovations, role of top management teams and external consultants, customer profitability analyis
  1. 2024
  2. ESG-orientierte Managementsysteme

    Velte, P. (Speaker)

    08.10.2024

    Activity: Talk or presentationConference PresentationsTransfer

  3. Einfluss von CSRD und CSDDD auf Interne Revision, Aufsichtsrat und Abschlussprüfer. Nor-mative Rahmenbedingungen und empirische Befunde

    Velte, P. (Speaker)

    14.10.2024

    Activity: Participating in or organising an academic or articstic eventExternal workshops, courses, seminarsTransfer

  4. Sustainability reporting according to the new CSRD and the ESRS: What comes next for the internal audit?

    Velte, P. (Speaker)

    16.10.2024

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  5. Prüfung von Nachhaltigkeitsberichten durch den Wirtschaftsprüfer. Fluch oder Segen?

    Velte, P. (Speaker)

    21.10.2024

    Activity: Talk or presentationConference PresentationsEducation

  6. 2025
  7. University of Groningen

    Bornhöft, S. (Visiting researcher)

    01.2025

    Activity: Visiting an external institutionVisiting an external academic institutionResearch

  8. Klima(neutralitäts)strategien nach der CSDDD und CSRD

    Velte, P. (Speaker)

    22.01.2025

    Activity: Talk or presentationConference PresentationsTransfer

  9. University of Bristol

    Bornhöft, S. (Visiting researcher)

    03.202504.2025

    Activity: Visiting an external institutionVisiting an external academic institutionResearch

  10. EU Omnibus-Verfahren: Weniger Bürokratie und trotzdem nachhaltig?

    Velte, P. (Speaker)

    31.03.2025

    Activity: Talk or presentationtalk or presentation in privat or public eventsTransfer

  11. Beyond Gender: The Impact of Board Diversity on Corporate Social Responsibility – A Systematic Review and Research Agenda

    Velte, P. (Speaker)

    28.05.202530.05.2025

    Activity: Talk or presentationConference PresentationsResearch

  12. Female directors, family firms, climate talk and climate walk: European evidence

    Velte, P. (Speaker)

    22.06.202525.06.2025

    Activity: Talk or presentationConference PresentationsResearch