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Institute of Management, Accounting & Finance

Organisational unit: Institute

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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
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  1. Anreizsysteme im Gesundheitswesen

    Pelster, M. (Project staff)

    01.10.13 → 31.03.15

    Project: Research

  2. Audit reforms and accruals quality

    Treptow, I. (Partner) & Velte, P. (Project manager, academic)

    01.10.14 → 30.09.22

    Project: Dissertation project

  3. Corporate governance and CSR/IR reporting

    Velte, P. (Project manager, academic)

    01.10.14 → …

    Project: Research

  4. Financial Decisions in Family Firms.Private Equity Investors, Capital Structure and Firm Identity

    Thiele, F. (Partner), Velte, P. (Project manager, academic) & Prigge, S. (Partner)

    01.10.14 → 30.09.17

    Project: Dissertation project

  5. Regulatory delevopment in Accounting, Auditing & Corporate Governance

    Velte, P. (Project manager, academic)

    01.10.14 → …

    Project: Research

  6. CDS-LTD risk: Modellierung von Abhängigkeitsstrukturen

    Pelster, M. (Project manager, academic)

    15.05.15 → 15.06.16

    Project: Research

  7. Determinants and consequences of goodwill impairments - Literature review and empirical evidence from Germany

    Lazar, L. (Partner) & Velte, P. (Project manager, academic)

    01.10.15 → 30.09.19

    Project: Dissertation project

  8. Eine Simulationsstudie zur Krankenhausplanung in Deutschland

    Pelster, M. (Project manager, academic), Hagemann, V. (Project manager, academic), Wolf, S. (Partner) & Laporte Uribe, F. (Partner)

    01.10.15 → 31.03.16

    Project: Research

  9. Strategic Corporate Hedging

    Pelster, M. (Project manager, academic), Karam, A. (Partner) & Cox, C. (Partner)

    01.10.15 → 30.09.16

    Project: Research

  10. Sustainable CEO compensation: Conceptual remarks, literature review and empirical analysis with a focus on climaterelated aspects

    Winschel, J. (Partner) & Velte, P. (Project manager, academic)

    01.10.15 → 07.02.22

    Project: Dissertation project

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Publications

  1. Eine bibliometrische Analyse
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  3. Expertise(n)
  4. Bertrand Lavier
  5. IKT-Dienstleistungen zur Unterstützung der Diffusion von e-Car-Sharing
  6. Die Vorstandsperspektive
  7. Kognitive Aktivierung im Haupt- und Realschulunterricht
  8. Die "Matheasse" in Jena - Erfahrungen und Materialien zur Förderung mathematisch interessierter Grundschüler
  9. Exports and Firm Profitability: Qualtiy matters!
  10. Gewerblicher Grundstückshandel (Kommentierung des BFH-Urteils vom 05.12.2002, IV R 57/01), Fach 3 EStG, § 15
  11. Digital health literacy, online information-seeking behaviour, and satisfaction of Covid-19 information among the university students of East and South-East Asia
  12. Ergebnisse einer Validierungsstudie zum DaZKom-Testinstrument
  13. Die Lücke schließen
  14. Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting?
  15. Sitzungspolizeiliche Richterfürsten?
  16. Kreativitätsbegriffe. Von der Kritik zu Assimilation, Vergiftung, Ausschlag
  17. Bird communities in traditional wood-pastures with changing management in Eastern Europe
  18. Energiespeicherung in Bundeswasserstraßen
  19. Sense of coherence mediates the relationship between digital health literacy and anxiety about the future in aging population during the COVID-19 pandemic
  20. Umweltrechnungslegung in Südostasien
  21. Social reciprocity as a critical success factor for small and mid-size enterprises
  22. Biodegradability of the Anti-tumour Agents 5-Fluorouracil, Cytarabine, and Gemcitabine
  23. Action Regulation Across the Adult Lifespan (ARAL)
  24. From Geopolitics to Geoeconomics
  25. Freies Sprechen in der Grundschule
  26. Heterotrophic cultivation of Galdieria sulphuraria under non-sterile conditions in digestate and hydrolyzed straw
  27. Die KG und die GmbH & Co. KG
  28. Homogene und heterogene Teilnahmeeffekte des Hamburger Kombilohnmodells
  29. Reform der Abschlussprüfung
  30. Die Ordnung des Generischen
  31. Der Mauern Sturzgeburt
  32. Einsam an der Spitze?
  33. Das Volk als Zuschauer – die Zuschauer als Volk?
  34. Kulturelle Diversität in der kuratorischen Praxis: Politik(en) globaler Künste
  35. Klimaschutz als intertemporaler Freiheitsschutz
  36. Konservative Monatsschrift (1879—1922)
  37. Managerial insights
  38. Musik Computer Tanz
  39. Unfamiliar fuel