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. E-pub ahead of print
  2. E-pub ahead of print

    Climate board governance and carbon assurance – European evidence

    Velte, P., 23.10.2024, (E-pub ahead of print) In: Journal of Global Responsibility. 28 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Harmonisierung der Standards zur Klimaberichterstattung? Eine vergleichende Analyse und kritische Würdigung des IFRS S2 und ESRS E1

    Friedrich, T., Velte, P. & Wulf, I., 2024, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 24, 10, p. 384-391 8 p., KOR1464113.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. E-pub ahead of print
  5. Published

    Management control terminology: An English-German dictionary

    Lueg, R., Wobst, J. & Schuster, M., 01.10.2024, In: Journal of Accounting and Taxation. 16, 4, p. 190-203 14 p., 60CAEDA72571.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published
  7. Published
  8. Published

    Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

    Velte, P., 01.2025, In: Corporate Governance (Bingley). 25, 8, p. 1-20 20 p.

    Research output: Journal contributionsScientific review articlesResearch

  9. Published

    The Theory and Processes of Citizen Entrepreneurship: How Does Citizen Entrepreneurship Work?

    Schneider, L. M., 10.2024, In: Journal of Entrepreneurship and Innovation in Emerging Economies. 10, 2, p. 312-318 7 p.

    Research output: Journal contributionsComments / Debate / ReportsResearch

  10. E-pub ahead of print

    Anhang zu § 10: Nachhaltigkeitsberichterstattung

    Velte, P. & Wulf, I., 2024, (E-pub ahead of print) Lieferkettensorgfaltspflichtengesetz. : Kommentar. Schall, A. & Theusinger, I. (eds.). 2 ed. De Gruyter Oldenbourg

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesResearch