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

    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 contributionsJournal articlesResearchpeer-review

  3. Published

    Strategy execution in higher education

    Lueg, R., 03.2019, In: International Journal of Business Strategy. 19, 1, p. 57-63 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Strategy execution in hospitals

    Lueg, R., 06.2020, In: Journal of International Business and Economics . 20, 2, p. 25-32 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    Subjectivity and fairness in bonus plans: A TRANSFER PRICING APPROACH - study case

    Lueg, R., 06.2021, In: International Journal of Strategic Management. 21, 1, p. 48-56 9 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. 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 contributionsJournal articlesResearchpeer-review

  7. 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 contributionsJournal articlesResearchpeer-review

  8. Published

    Sustainable board governance and environmental performance: European evidence

    Velte, P., 05.2024, In: Business Strategy and the Environment. 33, 4, p. 3397-3421 25 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    Sustainable board governance and sustainable supply chain reporting. European evidence

    Velte, P., 10.05.2024, In: Journal of Strategy and Management. 17, 2, p. 222-243 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Sustainable Corporate Governance

    Velte, P., 2022, In: Das Wirtschaftsstudium. 51, 7, p. 787-791 5 p.

    Research output: Journal contributionsJournal articlesEducation