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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

    Mapping the determinants of carbon-related CEO compensation: a multilevel approach

    Winschel, J., 30.03.2022, In: Society and Business Review. 17, 2, p. 160-195 36 p.

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

  2. Published

    Das Gesetz zur Stärkung der Finanzmarktintegrität (FISG)

    Velte, P., 01.01.2022, In: Wirtschaftswissenschaftliches Studium. 51, 5, p. 45-48 4 p.

    Research output: Journal contributions › Journal articles › Education

  3. Published

    § 315d Konzernerklärung zur Unternehmensführung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 2000-2002 3 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  4. Published

    § 315c Inhalt der nichtfinanziellen Konzernerklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1999-2000 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  5. Published

    § 315b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1995-1999 5 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  6. Published

    § 289f Erklärung zur Unternehmensführung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1823-1831 9 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  7. Published

    § 289e Weglassen nachteiliger Angaben

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1822-1823 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  8. Published

    § 289d Nutzung von Rahmenwerken

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1821-1822 2 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  9. Published

    § 289c Inhalt der nichtfinanziellen Erklärung

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft mbH & Co. KG, p. 1812-1821 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research

  10. Published

    Diffusion patterns in small vs. large capital markets-the case of value-based management

    Lueg, R. & Paraschiv, R. E., 01.01.2023, In: Management Revue. 34, 1, p. 1-29 29 p.

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

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