Institute of Management, Accounting & Finance
Organisational unit: Institute
- Professorship for Business Administration, esp. Accounting, Auditing & Corporate Governance
- Professorship for Business Administration, esp. Managerial Accounting
- Professorship of Business Administration, esp. Corporate Finance
- Professorship of Business Administration, in particular Entrepreneurial Finance
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.
Topics
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
- 2025
- Published
Sustainability performance measurement – a framework for context-specific applications
Damtoft, N. F., van Liempd, D. & Lueg, R., 02.01.2025, In: Journal of Global Responsibility. 16, 1, p. 162-201 40 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate social responsibility sophistication: Company-specific drivers among early and late adopters
Kunkel, K., Wigge, K. & Lueg, R., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 894-910 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Female Chief Financial Officers (CFOs) and Environmental Decoupling. The moderating impact of Sustainability Board Committees
Velte, P., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 1147–1160 14 p.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Audit quality and materiality disclosure quality in integrated reporting. The moderating effect of carbon assurance quality.
Velte, P., 2025, (E-pub ahead of print) In: Corporate Social Responsibility and Environmental Management.Research output: Journal contributions › Journal articles › Research › peer-review
- Accepted/In press
Die Prüfung von Nachhaltigkeitsberichten nach dem internationalen Prüfungsstandard ISSA 5000: Eine kritische Würdigung
Velte, P., Borcherding, N. & Lackmann, J., 2025, (Accepted/In press) In: Der Betrieb.Research output: Journal contributions › Journal articles › Transfer
- Accepted/In press
Sustainable Institutional Investors and Environmental Decoupling. Does Carbon Assurance (quality) have an impact?
Velte, P., 2025, (Accepted/In press) In: Zeitschrift für Umweltpolitik & Umweltrecht.Research output: Journal contributions › Journal articles › Research › peer-review
- 2024
- E-pub ahead of print
Carbon performance and corporate financial performance during crises: Evidence from the COVID-19 pandemic and the Global Financial Crisis
Läger, F., Bouzzine, Y. D. & Lueg, R., 29.12.2024, (E-pub ahead of print) In: Journal of Industrial Ecology. 18 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Strategic cost management in new drug development
Lueg, R., 01.12.2024, In: International Journal of Business Research. 24, 3, p. 14-23 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Institutional dual ownership and voluntary greenhouse gas emission disclosure
Barg, J. A., Drobetz, W., Ghoul, S. E., Guedhami, O. & Schröder, H., 12.2024, In: Journal of Corporate Finance. 89, 22 p., 102671.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?
Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.Research output: Journal contributions › Journal articles › Research › peer-review