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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. Promotion Doctoral Scholarship

    Lueg, R. (Project manager, academic)

    01.10.20 → 31.01.24

    Project: Research

  2. Value-Based Management: New Pathways Toward Sustainable Governance Using Natural Language Processing

    Wobst, J. (Project manager, academic) & Lueg, R. (Project manager, academic)

    01.12.20 → 30.11.24

    Project: Dissertation project

  3. Assessing the relationship between value-based management, underlying contingencies, and firm performance

    Trautberg, M. (Project manager, academic) & Lueg, R. (Project manager, academic)

    01.02.21 → 31.01.24

    Project: Dissertation project

  4. Promotion of Young Academics in Accounting and Finance

    Velte, P. (Project manager, academic)

    01.04.21 → 30.09.22

    Project: Research

  5. Sustainable Board Governance

    Velte, P. (Project manager, academic) & Wellmann, G. (Project staff)

    01.04.21 → 30.09.22

    Project: Research

  6. Heterogeneity in Family Firm Finance and Accounting: The Role of Family Influence for Financial Decisions in Family Firms

    Bergmann, N. (Project manager, academic), Velte, P. (Project staff) & Prigge, S. (Project staff)

    01.04.22 → 31.03.25

    Project: Dissertation project

  7. Monitoring of Internal Corporate Governance Systems by Audit Committees, Internal Auditors and External Auditors

    Wehrhahn, C. (Project manager, academic) & Velte, P. (Project staff)

    01.05.22 → 30.04.26

    Project: Dissertation project

  8. Förderung wissenschaftlichen Nachwuchs Audit

    Velte, P. (Project manager, academic)

    01.06.22 → 31.05.26

    Project: Research

  9. Transparency on tax avoidance by the (integrated) EU Corporate Sustainability and Country-by-Country-Report

    Münch, M. (Project manager, academic) & Velte, P. (Partner)

    01.07.22 → 30.06.26

    Project: Dissertation project

  10. Förderung wissenschaftlichen Nachwuchs Wirtschaftsprüfung & Steuerwesen

    Velte, P. (Project manager, academic)

    01.09.22 → 31.08.26

    Project: Research

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Researchers

  1. Detlev Leutner

Publications

  1. Kognitive Aktivierung im Haupt- und Realschulunterricht
  2. Die "Matheasse" in Jena - Erfahrungen und Materialien zur Förderung mathematisch interessierter Grundschüler
  3. Exports and Firm Profitability: Qualtiy matters!
  4. Gewerblicher Grundstückshandel (Kommentierung des BFH-Urteils vom 05.12.2002, IV R 57/01), Fach 3 EStG, § 15
  5. Digital health literacy, online information-seeking behaviour, and satisfaction of Covid-19 information among the university students of East and South-East Asia
  6. Ergebnisse einer Validierungsstudie zum DaZKom-Testinstrument
  7. Die Lücke schließen
  8. Does sustainable corporate governance have an impact on materiality disclosure quality in integrated reporting?
  9. Sitzungspolizeiliche Richterfürsten?
  10. Kreativitätsbegriffe. Von der Kritik zu Assimilation, Vergiftung, Ausschlag
  11. Bird communities in traditional wood-pastures with changing management in Eastern Europe
  12. Energiespeicherung in Bundeswasserstraßen
  13. Sense of coherence mediates the relationship between digital health literacy and anxiety about the future in aging population during the COVID-19 pandemic
  14. Umweltrechnungslegung in Südostasien
  15. Social reciprocity as a critical success factor for small and mid-size enterprises
  16. Biodegradability of the Anti-tumour Agents 5-Fluorouracil, Cytarabine, and Gemcitabine
  17. Action Regulation Across the Adult Lifespan (ARAL)
  18. From Geopolitics to Geoeconomics
  19. Freies Sprechen in der Grundschule
  20. Heterotrophic cultivation of Galdieria sulphuraria under non-sterile conditions in digestate and hydrolyzed straw
  21. Die KG und die GmbH & Co. KG
  22. Homogene und heterogene Teilnahmeeffekte des Hamburger Kombilohnmodells
  23. Reform der Abschlussprüfung
  24. Die Ordnung des Generischen
  25. Der Mauern Sturzgeburt
  26. Einsam an der Spitze?
  27. Das Volk als Zuschauer – die Zuschauer als Volk?
  28. Kulturelle Diversität in der kuratorischen Praxis: Politik(en) globaler Künste
  29. Klimaschutz als intertemporaler Freiheitsschutz
  30. Konservative Monatsschrift (1879—1922)
  31. Managerial insights
  32. Musik Computer Tanz
  33. Unfamiliar fuel
  34. Zeit in den Medien - Medien in der Zeit
  35. Bundesrat: Zustimmung zum E-Government-Gesetz
  36. Mathilde Hennig (Hg.). 2013. Die Ellipse. Neue Perspektiven auf ein altes Phänomen