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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. 2025
  2. E-pub ahead of print

    Female Chief Executive Officers and Corporate Social Responsibility: A Literature Review on Upper Echelons Theory

    Velte, P., 30.09.2025, (E-pub ahead of print) In: Sustainable Development. 16 p.

    Research output: Journal contributions › Scientific review articles › Research

  3. Published

    Avoiding algorithm errors in textual analysis: A guide to selecting software, and a research agenda toward generative artificial intelligence

    Wobst, J. & Lueg, R., 10.2025, In: Journal of Business Research. 199, 9 p., 115571.

    Research output: Journal contributions › Journal articles › Research › peer-review

  4. E-pub ahead of print

    Sustainability-related co-operation among audit committees, internal auditors and external auditors: a survey-based study

    Wehrhahn, C., 21.11.2025, (E-pub ahead of print) In: Meditari Accountancy Research.

    Research output: Journal contributions › Scientific review articles › Research

  5. Published

    Tax-related sustainability reporting: Theoretical and normative implications from a European perspective

    Muench, M. & Velte, P., 02.12.2025, In: European Taxation. 65, 1, p. 3-14 12 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  6. 2026
  7. Published

    Investor heterogeneity and venture performance

    Mönkemeyer, M., Rennertseder, K. & Schröder, H., 01.2026, In: Journal of Business Venturing. 41, 1, 18 p., 106524.

    Research output: Journal contributions › Journal articles › Research › peer-review

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