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
- Journal articles › Research › Peer-reviewed
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- Published
Sustainable corporate purpose and sustainable corporate governance: Integrative theoretical framework and reform recommendations
Velte, P. & Weber, S. C., 2021, In: Zeitschrift für Umweltpolitik & Umweltrecht. 44, 3, p. 287-323 36 p., 3.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?
Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 3063-3074 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable Institutional Investors and Environmental Decoupling: Does Carbon Assurance (quality) have an impact?
Velte, P., 03.03.2025, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 37-64 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable institutional investors, corporate sustainability performance, and corporate tax avoidance: Empirical evidence for the European capital market
Velte, P., 09.2023, In: Corporate Social Responsibility and Environmental Management. 30, 5, p. 2406-2418 13 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable Management compensation and ESG performance: The German case
Velte, P., 14.12.2016, In: Problems and Perspectives in Management (PPM). 14, 4, p. 17-24 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Switching from a Managing to a Monitoring Function on the Board: Is a Cooling-Off Period Necessary?
Velte, P. & Stiglbauer, M., 2013, In: The IUP Journal of Corporate Governance . 11, 11, p. 7-16 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -
Lueg, R., 01.03.2022, In: International Journal of Strategic Management. 22, 1, p. 31-38 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Tax Avoidance in Family Firms: Evidence from Large Private Firms
Kovermann, J. H. & Wendt, M., 08.2019, In: Journal of Contemporary Accounting and Economics. 15, 2, p. 145-157 13 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Tax avoidance, tax risk and the cost of debt in a bank-dominated economy
Kovermann, J. H., 27.11.2018, In: Managerial Auditing Journal. 33, 8/9, p. 683-699 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Muench, M. & Velte, P., 01.2025, In: European Taxation. 65, 1, p. 3-14 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Testing of a Multiple Criteria Assessment Tool for Healthcare Facilities Quality and Sustainability: The Case of German Hospitals
Brambilla, A., Apel, J. M., Schmidt-Ross, I., Buffoli, M. & Capolongo, S., 14.12.2022, In: Sustainability. 14, 24, 25 p., 16742.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The bidirectional relationship between ESG performance and earnings management: Empirical evidence from Germany
Velte, P., 23.10.2019, In: Journal of Global Responsibility. 10, 4, p. 322-338 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The contagion effect of environmental violations: The case of Dieselgate in Germany
Bouzzine, Y. D. & Lueg, R., 12.2020, In: Business Strategy and the Environment. 29, 8, p. 3187-3202 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The determinants of CDS spreads: evidence from the model space
Pelster, M. U. & Vilsmeier, J., 01.04.2018, In: Review of Derivatives Research. 21, 1, p. 63-118 56 p.Research output: Journal contributions › Journal articles › Research › peer-review