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
Corporate social responsibility (CSR) decoupling and tax avoidance. Symbolic use of sustainable boards in the European Union?
Velte, P., 05.2025, In: Corporate Social Responsibility and Environmental Management. 32, 3, p. 4179-4193 15 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Physical climate risk: Stock price reactions to the historically most extreme European and United States heat waves since 1979
Schuster, M., Krüger, J. & Lueg, R., 24.01.2025, In: PLoS ONE. 20, 1 , 21 p., e0318166.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Carbon Accounting – Integrierte Strategien für Emissionsbilanzierung, Reporting und Optimierung: Die Praxis des Carbon Accounting bei the nature network
Zeppenfeld, J., Petersen, M. & Lueg, R., 03.2024, Sustainability Reporting: Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). Düsseldorf: IDW Verlag, p. 237-252 16 p.Research output: Contributions to collected editions/works › Contributions to scientific reports › Transfer
- Published
Performance incentives in activity-based management
Lueg, R., 01.06.2024, In: International Journal of Business Research. 24, 1, p. 62-69 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Cost of quality reports and value engineering
Lueg, R., 10.2024, In: European Journal of Management. 24, 2, p. 79-88 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Strategic cost management in new drug development
Lueg, R., 01.12.2024, In: International Journal of Business Research. 24, 3, p. 14-23 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Die Prüfung von Nachhaltigkeitsberichten nach dem internationalen Prüfungsstandard ISSA 5000 - eine kritische Würdigung
Velte, P., Borcherding, N. & Lackmann, J., 2025, In: Der Betrieb. 78, 17, p. 1025-1031 7 p.Research output: Journal contributions › Journal articles › Transfer
- Published
Audit quality and materiality disclosure quality in integrated reporting: The moderating effect of carbon assurance quality
Velte, P., 05.2025, In: Corporate Social Responsibility and Environmental Management. 32, 3, p. 3785-3801 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable Institutional Investors and Environmental Decoupling: Does Carbon Assurance (quality) have an impact?
Velte, P., 03.03.2025, In: Zeitschrift für Umweltpolitik & Umweltrecht. 47, 1, p. 37-64 28 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Tax-related sustainability reporting: Theoretical and normative implications from a European perspective
Muench, M. & Velte, P., 02.12.2025, In: European Taxation. 65, 1, p. 3-14 12 p.Research output: Journal contributions › Journal articles › Research › peer-review