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. Published
  2. Published

    Herstellungskosten und Rückstellungen nach den EStÄR 2012

    Velte, P., 2013, In: Die steuerliche Betriebsprüfung. 53, 8, p. 235-237 3 p.

    Research output: Journal contributionsJournal articlesTransfer

  3. Published

    Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research

    Bergmann, N., 02.2024, In: Journal of Business Economics : JBE. 94, 2, p. 311-378 68 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    How do investors react to problematic social issues in organisations? Evidence from the literature on workplace sexual harassment

    Bouzzine, Y. D. & Lueg, R., 01.01.2024, Social Sustainability and Good Work in Organizations. Jebsen, S. & Lueg, K. (eds.). Taylor and Francis Inc., p. 102-119 18 p.

    Research output: Contributions to collected editions/worksChapterpeer-review

  5. Published

    Idiosyncratic volatility, option-based measures of informed trading, and investor attention

    Mohrschladt, H. & Schneider, J. C., 10.2021, In: Review of Derivatives Research. 24, 3, p. 197-220 24 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    IFRIC 23 - Mehr Sicherheit in der Bilanzierung von Ertragsteuern nach IAS 12

    Kovermann, J. H. & Velte, P., 10.2017, In: Zeitschrift für Internationale Rechnungslegung. 12, 10, p. 405-409 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Impact of soft law regulation by corporate governance codes on firm valuation: The case of Germany

    Stiglbauer, M. & Velte, P., 27.05.2014, In: Corporate Governance. 14, 3, p. 395-406 12 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published
  9. Published

    Incentives under hybrid activity-based costing systems

    Lueg, R., 10.2020, In: International Journal of Strategic Management. 20, 1, p. 13-20 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Increased auditor independence by external rotation and separating audit and non audit duties? A note on the European audit regulation

    Velte, P. & Eulerich, M., 01.01.2014, In: Journal of Governance and Regulation. 3, 2, p. 53-62 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

Recently viewed

Activities

  1. Preventing the collapse of sensemaking in organizations: On legitimizing digital innovations in established organizations
  2. Implementing internet-based interventions for symptoms of depression and stress - results from a german routine care project
  3. International Society for Industrial Ecology (ISIE) International Symposium on Sustainable Systems and Technology (ISSST) 2017
  4. A multi-criteria decision model for selecting a portfolio of sustainable phosphorus management strategies in different regions
  5. Autofahrer durch automatisiertes Manövrieren kontrollieren - Auswirkungen auf wahrgenommene Kontrolle und Verantwortlichkeiten
  6. Cycling Anger of Regular Cyclists and Professional Bicycle Messengers in Germany: Further Validation of the Cycling Anger Scale
  7. It’s all about engagement with texts – Empirical findings about promoting students’ reading comprehension by well-structured texts
  8. A story about grasslands that needs to be told: their importance, assembly dynamics and ecological restoration in a changing world
  9. 84. Wissenschaftliche Jahrestagung des Verbandes der Hochschullehrerinnen und Hochschullehrer für Betriebswirtschaft e.V. - VHB 2024
  10. Medienreflexion – Förderung von Medienkompetenz in der Lehrkräftebildung beim Einsatz multiperspektivischer Unterrichtsaufnahmen
  11. A Guided Self-help Intervention for College Women with Eating Disorders: Long-term Results from a Large Randomized Controlled Trial
  12. Kitas als attraktive Arbeitgeber: Wie lässt sich die Arbeitgeberattraktivität von Kitas steigern und was wünschen sich die Männer?
  13. Towards a sustainable use of indium – Relating technology options and governance interventions for dealing with indium criticality

Publications

  1. Bohle, Dorothee, und Béla Greskovits. Capitalist Diversity on Europe's Periphery. Ithaca/London. Cornell University Press 2012
  2. Stereotypen im Rückwärtsgang: Zum didaktischen Umgang mit Heterostereotypen in zielsprachigen kinderliterarischen Texten
  3. Experimental-numerical study of laser-shock-peening-induced retardation of fatigue crack propagation in Ti-17 titanium alloy
  4. Interdependencies between Biotic and Abiotic Ferrous Iron Oxidation and Influence of pH, Oxygen and Ferric Iron Deposits
  5. A Daily Breathing Practice Bolsters Girls’ Prosocial Behavior and Third and Fourth Graders’ Supportive Peer Relationships
  6. Velocity planning to optimize traction losses in a City-Bus Equipped with Permanent Magnet Three-Phase Synchronous Motors
  7. Einfluss von sinterunterlagen auf den bauteilverzug im metal binder jetting-prozess bauteilverzug im metal binder jetting
  8. Cognitive load in reading a foreign language text with multimedia aids and the influence of verbal and spatial abilities
  9. A rough-and-ready cluster-based approach for extracting finite-time coherent sets from sparse and incomplete trajectory data
  10. The role of plant biodiversity in modifying the structure and functioning of higher tropic Levels in species-rich forests
  11. Plant density modifies root system architecture in spring barley (Hordeum vulgare L.) through a change in nodal root number
  12. Wissenskommunikation als Möglichkeitsraum umweltpolitischer Verständigung – ein Blick auf die individuelle Handlungsebene
  13. Feasibility Study of Solid-State Recycling through Direct Hot Rolling of AA5754 Aluminum Chips for Automotive Applications
  14. Fostering pre-service teachers’ knowledge of ‘teaching games for understanding’ via video-based vs. text-based teaching examples
  15. Supporting sustainability transitions by enhancing the human dimension via empowerment, social learning and social capital
  16. Das Verfahren sowie das Mikrosystem für gleichzeitige Messung und Bestimmung von Konzentrationen in 3-Komponentenlösungen
  17. Sander, Wolfgang: Über politische Bildung: Politik-Lernen nach dem "politischen Jahrhundert". Schwalbach/Ts. 2009:Wochenschau Verlag
  18. Aktuelle Entwicklungen bei der Besteuerung von ausländischen Betriebsstätten und Personengesellschaften in Abkommensfällen
  19. Provenance- and life-history stage-specific responses of the dwarf shrub Calluna vulgaris to elevated vapour pressure deficit
  20. Remote Labs in Electrical Engineering to address heterogeneous student competencies in undergraduate Engineering Education
  21. N-Umsatz, Spurengasemissionen und Produktivität von Fruchtfolgen zur Biogasproduktion in einer Kalkmarsch Schleswig-Holsteins
  22. Methodological Challenges in Sustainability Science: A Call for Method Plurality, Procedural Rigor and Longitudinal Research
  23. Tree Species Traits but Not Diversity Mitigate Stem Breakage in a Subtropical Forest following a Rare and Extreme Ice Storm
  24. Impulsando estrategias colectivas ciencia-gestión-sociedad para conservar el hábitat de Ziziphus lotus (Hábitat Prioritario 5220)
  25. Künstliche Experimente und Konjunkturforschung: Eine exemplarische Betrachtung des wissenschaftlichen Erkenntnisfortschritts
  26. Metallurgical aspects of joining commercially pure titanium to Ti-6Al-4V alloy in a T-joint configuration by laser beam welding
  27. Corporate Social Responsibility und Corporate Sustainability - gesellschafts- und zukunftsfähig durch Nachhaltigkeitsmarketing
  28. Deficits in Emotion-Regulation Skills Predict Alcohol Use During and After Cognitive Behavioral Therapy for Alcohol Dependence
  29. Zur curricularen Validität des BilWiss 2.0-Tests zur Erfassung des bildungswissenschaftlichen Wissens von (angehenden) Lehrkräften
  30. Introduction bias affects relationships between the characteristics of ornamental alien plants and their naturalization success
  31. Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?