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
The link between supervisory board reporting and firm performance in Germany and Austria
Velte, P. (Speaker)
2009Activity: Talk or presentation › Guest lectures › Research
The position of Internal Auditing in different Corporate Governance Systems. An empirical analysis for the European Countries
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
The role of internal audit in modern corporate governance: A European perspective
Velte, P. (Speaker)
2012Activity: Talk or presentation › Guest lectures › Research
Unternehmensstrategische Ebene der ESG-Berichterstattung: Implikationen für Geschäftsmodelle, Interne Kontrollsysteme und Risikomanagementsysteme
Velte, P. (Speaker)
18.04.2024Activity: Talk or presentation › Conference Presentations › Transfer
Vortrag: Aktuelle regulatorische Entwicklungen zur Managementvergütung: Werden Unternehmen dadurch nachhaltiger wirtschaften?“
Velte, P. (Lecturer)
27.11.2018Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Vortrag: Bestandsaufnahme und Perspektiven der Integrated Reporting-Forschung“
Velte, P. (Lecturer)
09.05.2019Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Vortrag: Diskontierungsmodelle bei langfristigen Rückstellungen im deutschen und österreichischen Bilanz- und Steuerrecht
Velte, P. (Speaker)
22.01.2015Activity: Talk or presentation › Guest lectures › Research
Vorträge und Diskussionen bzgl. der Standards zu Governance-Themen
Velte, P. (Speaker)
10.06.2022Activity: Talk or presentation › Conference Presentations › Transfer
Vortrag: Fortentwicklung von Vergütungsbericht und -votum durch die nationale Umsetzung der modifizierten EU-Aktionärsrechterichtlinie
Velte, P. (Lecturer)
22.10.2018Activity: Talk or presentation › talk or presentation in privat or public events › Transfer
Vortrag: Perspektiven der Teilwertabschreibung bei voraussichtlich dauernder Wertminderung.: Kritische Betrachtungen vor dem Hintergrund des BMF-Schreibens vom 16.07.2014
Velte, P. (Oral presentation)
26.03.2015Activity: Talk or presentation › Guest lectures › Research