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

    Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance

    Wobst, J., Tanikulova, P. & Lueg, R., 02.01.2025, In: Journal of Accounting Literature. 47, 1, p. 150-200 51 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  2. Published

    Der neue öffentliche Ertragsteuerinformationsbericht: Bestandsaufnahme und kritische Würdigung

    Velte, P. & Muench, M., 2023, In: Steuern und Bilanzen . 13, p. 527-533 7 p., NWB MAAAJ-42936.

    Research output: Journal contributionsJournal articlesTransfer

  3. Published

    European Sustainability Reporting Standards (ESRS): Überblick zu den Berichtsinhalten des neuen Nachhaltigkeitsberichts

    Wulf, I. & Velte, P., 29.09.2023, In: Zeitschrift für Corporate Governance (ZCG). 18, 5, p. 228-235 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Normierungen zur Nachhaltigkeitsberichterstattung: Auswirkungen auf die Interne Revision

    Velte, P., 2023, In: Zeitschrift Interne Revision. 58, 6, p. 253-260 8 p.

    Research output: Journal contributionsJournal articlesTransfer

  5. Published

    Board Ancestral Diversity and Voluntary Greenhouse Gas Emission Disclosure

    Barg, J. A., Drobetz, W., El Ghoul, S., Guedhami, O. & Schröder, H., 07.2024, In: British Journal of Management. 35, 3, p. 1512-1529 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. 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

  7. 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

  8. 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

  9. Published
  10. Published

Recently viewed

Publications

  1. Deepening or losing trust: towards partnerships between refugee parents and educators in early childhood education and care in Germany
  2. Integrating sense of place in planning and management of multifunctional river landscapes: experiences from five European case studies
  3. Geochemical Assessment of Sediment Quality Using Multivariate Statistical Analysis of Ennore Creek, North of Chennai, SE Coast of India.
  4. Law and authority in British legal history, 1200–1900, edited by Mark Godfrey,Cambridge, Cambridge University Press, 2016, ISBN 978-1-107-12227-7
  5. Analysis of nutrition-relevant trace elements in human blood and serum by means of total reflection X-ray fluorescence (TXRF) spectroscopy
  6. Gelingens- und Misslingensfaktoren bei Projekten zur systematischen Förderung der Lehrergesundheit: Erfahrungen aus einem Modellprojekt
  7. „See Me, Feel Me, Touch Me, Heal Me“: Definitionen, Verhältnisbeschreibungen und Anwendungsempfehlungen zwischen Musik, Gefühlen und Pädagogik.
  8. Deal or no deal? How round vs precise percentage offers and price-ending mimicry affect impasse risk in over 25 million eBay negotiations
  9. The distribution of self-reported psychotic-like experiences in non-psychotic help-seeking mental health patients in the general population
  10. Investitionen junger Unternehmen - Eine theoretische und empirische Untersuchung der Investitionsmuster deutscher Unternehmensgründungen
  11. Summer temperatures from the Middle Pleistocene site Schöningen 13 II, northern Germany, determined from subfossil chironomid assemblages
  12. Risk or Resilience? The Role of Trade Integration and Foreign Ownership for the Survival of German Enterprises during the Crisis 2008-2010
  13. Fatty acid feedstock preparation and lactic acid production as integrated processes in mixed restaurant food and bakery wastes treatment