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

    Stock Market Reactions to Climate Activism - An Event Study of the Fridays For Future Movement

    Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.08.2023, In: Academy of Management Proceedings. 2023, 1, 18303.

    Research output: Journal contributionsConference abstract in journalResearchpeer-review

  2. Published

    Ownership structure and corporate tax avoidance: A structured literature review on archival research

    Velte, P., 28.05.2024, In: Journal of Applied Accounting Research. 25, 3, p. 696-731 36 p.

    Research output: Journal contributionsScientific review articlesResearch

  3. Published

    Foreign bias in institutional portfolio allocation: The role of social trust

    Drobetz, W., Mönkemeyer, M., Requejo, I. & Schröder, H., 01.10.2023, In: Journal of Economic Behavior and Organization. 214, p. 233-269 37 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    The role of training in implementing corporate sustainability: A systematic literature review

    Sult, A., Wobst, J. & Lueg, R., 01.2024, In: Corporate Social Responsibility and Environmental Management. 31, 1, p. 1-30 30 p.

    Research output: Journal contributionsScientific review articlesResearch

  5. Published
  6. Published
  7. Published

    Berichterstattung nach Art. 8 der EU-Taxonomie-Verordnung. Eine empirische Untersuchung der Taxonomiefähigkeit und -konformität bei den Unternehmen des DAX, MDAX und SDAX

    Garzen, M., Weber, S., Velte, P. & Fischer, A., 08.09.2023, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 23, 9, p. 363-373 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. 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 contributionsJournal articlesResearchpeer-review

  9. Published
  10. Published

    A Critical Perspective on the Measurement of Social Value Through SROI

    Damtoft, N. F., Lueg, R., van Liempd, D. & Nielsen, J. G., 03.02.2023, Social Value, Climate Change and Environmental Stewardship: Insights from Theory and Practice. Nikolakis, W. & Veiga, R. M. (eds.). Cham: Springer Schweiz, p. 13-32 20 p.

    Research output: Contributions to collected editions/worksChapter

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