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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. Published

    Measuring board diversity: A systematic literature review of data sources, constructs, pitfalls, and suggestions for future research

    Behlau, H., Wobst, J. & Lueg, R., 03.2024, In: Corporate Social Responsibility and Environmental Management. 31, 2, p. 977-992 16 p.

    Research output: Journal contributions › Scientific review articles › Research

  2. Published

    Meta-analyses on Corporate Social Responsibility (CSR): a literature review

    Velte, P., 01.09.2022, In: Management Review Quarterly. 72, 3, p. 627-675 49 p.

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

  3. Published

    Mögliche Einbettung der neuen nichtfinanziellen Erklärung in die handelsrechtliche Unternehmenspublizität und -prüfung. Erkenntnisse aus den Stellungnahmen zum Konzeptpapier des BMJV zur nationalen Umsetzung der CSR-Richtlinie

    Müller, S., Stawinoga, M. & Velte, P., 2015, In: Der Betrieb. 68, 39, p. 2217-2223 7 p., DB1046571.

    Research output: Journal contributions › Journal articles › Transfer

  4. Published

    Moral licensing and corporate social responsibility: A systematic literature review and a research agenda

    Feldmann, J., Halfina, J., Heyn, N. V. J., Körber, L. M., Bouzzine, Y. D. & Lueg, R., 03.2022, In: Journal of Governance and Regulation. 11, 1, special issue, p. 296-302 7 p.

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

  5. Published

    Motivational effects on management control systems in assisted living facilities: Study Case

    Lueg, R., 01.12.2022, In: Journal of Academy of Business and Economics. 22, 4, p. 30-39 10 p.

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

  6. Published

    Mutualistic symbiosis? Combining theories of agency and stewardship through behavioral characteristics

    Obermann, J., Velte, P., Gerwanski, J. & Kordsachia, O., 18.06.2020, In: Management Research Review. 43, 8, p. 989-1011 23 p.

    Research output: Journal contributions › Scientific review articles › Research

  7. Published

    „Nachhaltige und langfristige“ Vorstandsvergütung nach dem ARUG II: Erste Anmerkungen zur zwingenden Einbeziehung von Sozial- und Umweltaspekten nach § 87 I 2 AktG

    Velte, P., 2020, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 23, 1, p. 12-15 4 p.

    Research output: Journal contributions › Comments / Debate / Reports › Research

  8. Published

    Nachhaltige Vergütungssysteme als Treiber der unternehmerischen Nachhaltigkeitsleistung? Ein Beitrag zur EU-Sustainable Corporate Governance-Debatte vor dem Hintergrund empirischer Befunde

    Velte, P., 2022, In: Deutsches Steuerrecht. 60, 9, p. 440-446 7 p.

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

  9. Published

    „Nachhaltige“ Vorstandsvergütung bei börsennotierten Aktiengesellschaften: Notwendige Einbeziehung von nichtfinanziellen Leistungsindikatoren?

    Velte, P., 2016, In: NZG - Neue Zeitschrift für Gesellschaftsrecht. 19, 8, p. 294-299 6 p.

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

  10. Published

    Nachhaltigkeit im (neuen) Deutschen Corporate Governance Kodex

    Mock, S. & Velte, P., 2022, In: Die Aktiengesellschaft. 67, 24, p. 885-892 8 p.

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

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