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. 2026
  2. Nachhaltigkeitsberichterstattung vor der Kehrtwende – was das EU-Omnibuspaket wirklich bedeutet

    Velte, P. (Speaker)

    18.06.2026

    Activity: Talk or presentationConference PresentationsTransfer

  3. Vorbehaltsprüfung von Nachhaltigkeitsberichten als unternehmerischer Werttreiber?

    Velte, P. (Speaker)

    11.05.2026

    Activity: Talk or presentationConference PresentationsResearch

  4. 2025
  5. Do female directors promote science-based emission-reduction targets? Empirical results for European firms

    Velte, P. (Speaker)

    26.11.2025

    Activity: Talk or presentationGuest lecturesResearch

  6. Der Omnibus zur Nachhaltigkeitsberichterstattung und -prüfung. Die EU vor dem Scherbenhaufen?

    Velte, P. (Speaker)

    06.11.2025

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

  7. Sustainability reporting regulations at the crossroads. The EU omnibus package

    Velte, P. (Speaker)

    15.10.2025

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

  8. Die Rolle der Tax im Nachhaltigkeitsberichtswesen

    Velte, P. (Speaker)

    09.10.2025

    Activity: Talk or presentationConference PresentationsTransfer

  9. RSM Ebner Stolz, Update ESG-Reporting.

    Velte, P. (Speaker)

    10.09.2025

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

  10. 35th International Congress on Social and Environmental Accounting Research UK – Emerging Scholars Colloquium

    Bornhöft, S. (Speaker) & Lueg, R. (Coauthor)

    25.08.202528.08.2025

    Activity: Participating in or organising an academic or articstic eventConferencesResearch

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

    Velte, P. (Speaker)

    25.07.202529.07.2025

    Activity: Talk or presentationConference PresentationsResearch

  12. Market Valuation of Biodiversity Risk: Evidence from the EU Nature Restoration Law

    Bornhöft, S. (Speaker)

    23.07.202529.07.2025

    Activity: Talk or presentationConference PresentationsResearch

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