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
- Published
Quality and time-related indicators in inceptive plans: Study case
Lueg, R., 01.03.2022, In: Journal of International Business and Economics . 22, 1, p. 24 - 33 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
OPPORTUNITY COST AND INCENTIVE SYSTEMS - Case study -
Lueg, R., 01.03.2022, In: European Journal of Management. 22, 1, p. 49 - 58 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
The Sustainability Balanced Scorcard and venture capital ownership
Lueg, R., 01.10.2022, In: International Journal of Business Research. 22, 2, p. 25-33 9 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate Sustainability and Risk Management—The U‐Shaped Relationships of Disaggregated ESG Rating Scores and Risk in the German Capital Market
Korinth, F. & Lueg, R., 09.05.2022, In: Sustainability. 14, 9, 15 p., 5735.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
C 615 Integrierte Berichterstattung
Velte, P., 01.2023, Beck'sches Handbuch der Rechnungslegung: HGB und IFRS. Böcking, H.-J., Gros, M., Oser, P., Scheffler, E. & Thormann, B. (eds.). München: C.H. Beck Verlag, p. 1-25 26 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer › peer-review
- Published
Carbon performance and corporate financial performance during crises: Evidence from the COVID-19 pandemic and the Global Financial Crisis
Läger, F., Bouzzine, Y. D. & Lueg, R., 02.2025, In: Journal of Industrial Ecology. 29, 1, p. 246-263 18 p.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
The impact of environmental sustainability on willingness to invest in startups: A survey among private investors
Voß, L., Cordes, H. & Lueg, R., 06.11.2024, (E-pub ahead of print) In: Sustainable Development. 24 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Institutional dual ownership and voluntary greenhouse gas emission disclosure
Barg, J. A., Drobetz, W., Ghoul, S. E., Guedhami, O. & Schröder, H., 12.2024, In: Journal of Corporate Finance. 89, 22 p., 102671.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate social responsibility sophistication: Company-specific drivers among early and late adopters
Kunkel, K., Wigge, K. & Lueg, R., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 894-910 17 p.Research output: Journal contributions › Journal articles › Research › peer-review