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. 2023
  2. Published

    Earnings less risk-free interest charge (ERIC) and stock returns: ERIC’s relative and incremental information content in a European sample

    Griskaite, A. & Lueg, R., 13.02.2023, In: Corporate Ownership and Control. 20, 2, p. 166-181 16 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published
  4. Published
  5. Published
  6. Published

    CSR, moral licensing and organizational misconduct: a conceptual review

    Bouzzine, Y. D. & Lueg, R., 25.04.2023, In: Organization Management Journal. 20, 2, p. 63-74 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Anhang zu § 5: Zur praktischen Umsetzung der Sorgfaltspflichten nach dem LkSG - Fallstudie zu einem Social Compliance Management System nach IDW PS 980

    Merz, D., Stitteneder, S. & Velte, P., 05.06.2023, LkSG. Lieferkettensorgfaltspflichtengesetz: Kommentar. Schall, A., Theusinger, I. & Pour Rafsendjani, M. (eds.). 1 ed. Berlin: Walter de Gruyter GmbH, Vol. 1. p. 316-333 18 p.

    Research output: Contributions to collected editions/worksContributions in collection of commentariesTransfer

  8. Published

    Stock Market Reactions to Climate Activism - An Event Study of the Fridays For Future Movement

    Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.08.2023, In: Academy of Management Proceedings. 2023, 1, 18303.

    Research output: Journal contributionsConference abstract in journalResearchpeer-review

  9. Published

    Determinants and financial consequences of environmental performance and reporting: A literature review of European archival research

    Velte, P., 15.08.2023, In: Journal of Environmental Management. 340, 13 p., 117916.

    Research output: Journal contributionsScientific review articlesResearch

  10. Published

    Corporate Climate Reporting of European Banks: Are these institutions compliant with climate issues?

    Friedrich, T., Velte, P. & Wulf, I., 09.2023, In: Business Strategy and the Environment. 32, 6, p. 2817-2834 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  11. Published

Recently viewed

Publications

  1. Die Begleitung im Berufspraktikum zur Entwicklung von Schlüsselkompetenzen für den beruflichen Alltag der Erzieherin, des Erziehers
  2. Atmospheric concentrations and air-sea exchanges of nonylphenol, tertiary octylphenol and nonylphenol monoethoxylate in the North Sea
  3. Rezension zu Ralf K. Wüstenberg, Christologie. Wie man heute theologisch von Jesus sprechen kann, Gütersloh: Gütersloher Verlagshaus 2009
  4. Die Mitverantwortung des Aufsichtsrats für das bankenspezifische Risikomanagement und die Compliance nach dem CRD IV-Umsetzungsgesetz
  5. And always wins the Country Exodus from the Cities, Love for the Countryside, Agricultural Work in German TV Film, but also with Goethe
  6. Latitudinal Gradient of Airborne Polyfluorinated Alkyl Substances in the Marine Atmosphere between Germany and South Africa (53° N−33° S)
  7. Differences in isoprenoid-mediated energy dissipation pathways between coastal and interior Douglas-fir seedlings in response to drought
  8. Polyfluorinated alkyl substances (PFAS) in the marine atmosphere - investigations on their occurrence and distribution in coastal regions
  9. Ansatz Rekonstruktiver Sozialer Arbeit zur Erweiterung des Handlungsspektrums im schulischen Umgang mit rechtsextremen Erscheinungsformen
  10. Therapeutic drug monitoring of posaconazole in hematology patients: experience with a new high-performance liquid chromatography-based method
  11. Effect of overlapping audit and compensation committee memberships on the readability of management compensation reports in the German HDAX
  12. Bildschirmzeiten zur Steigerung der körperlichen Aktivität? Digitale Spieleanwendungen im Bereich körperliche Aktivität und ihre Wirkungen
  13. New markets for local, renewable, or affordable energy? A segmentation analysis to identify consumer preferences for decentralized energy markets
  14. How do rhizobacterial volatiles influence root system architecture, biomass production and allocation of the model grass Brachypodium distachyon?
  15. Sequencing and fading worked examples and collaboration scripts to foster mathematical argumentation - working memory capacity matters for fading
  16. Das "Eine Welt Hotel" (EWH) - Ausgangsüberlegungen eines BMBF Projektes zur "Berufsbildung für nachhaltiges Handeln in der Hotel- und Gaststättenbranche"
  17. Sozialepidemiologie und Sozialarbeit: Zur Bedeutung und zu den Umsetzungsmöglichkeiten sozialepidemiologischer Forschungsergebnisse in der Sozialen Arbeit
  18. The Efficacy of a Web-Based Stress Management Intervention for Employees Experiencing Adverse Working Conditions and Occupational Self-efficacy as a Mediator
  19. Digital health literacy, online information-seeking behaviour, and satisfaction of Covid-19 information among the university students of East and South-East Asia
  20. Lernförderliche Rückmeldungen zu mathematischer Modellierungskompetenz im alltäglichen Mathematikunterricht: Unterrichtsentwicklung durch Lehrerfortbildungen?
  21. Quantitative gas chromatography - mass spectrometry profiling of volatile organic compounds produced by barley (Hordeum distichon L.) roots according to plant age
  22. „The same or different?“ – Effekte von Unterrichtsanalyse und Unterrichtsreflexion auf die Veränderung kognitiver und motivationaler Merkmale professioneller Lehrkompetenz
  23. Welche Bedeutung haben lernförderliche Prozesse und naturwissenschaftsbezogene Einstellungen im Elternhaus für die Erklärung sozialer Disparitäten in der naturwissenschaftlichen Kompetenz?
  24. Determination of sulfur and selected trace elements in metallothionein-like proteins using capillary electrophoresis hyphenated to inductively coupled plasma mass spectrometry with an octopole reaction cell