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

    Can management-sponsored non-binding remuneration votes shape the executive compensation structure? Evidence from Say-on-Pay votes in Germany

    Obermann, J., 22.11.2018, In: European Journal of Finance. 24, 17, p. 1609-1630 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  2. 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/worksContributions to collected editions/anthologiesTransferpeer-review

  3. Published

    BUSINESS MODELS IN BANKING: A CLUSTER ANALYSIS USING ARCHIVAL DATA

    Lueg, R., Schmaltz, C. & Tomkus, M., 20.03.2019, In: TRAMES-JOURNAL OF THE HUMANITIES AND SOCIAL SCIENCES. 23, 1, p. 79-107 29 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Business model communication and financial performance in crossnational acquisitions

    Malmmose Peyton, M. & Lueg, R., 2019, In: Journal of Business Models. 7, 5, p. 70-89 20 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    Business Judgement Rule

    Stiglbauer, M., Velte, P. & Wittek, J., 2015, Dictionary of corporate social responsibility: CSR, Sustainability, Ethics and Governance. Idowu, S. O., Capaldi, N., Fika, M., Zu, L. & Schmidpeter, R. (eds.). Berlin: Springer, p. 57 1 p.

    Research output: Contributions to collected editions/worksArticles for encyclopediaResearch

  6. Published

    Bonus

    Stiglbauer, M., Velte, P. & Wittek, J., 2015, Dictionary of corporate social responsibility: CSR, Sustainability, Ethics and Governance. Idowu, S. O., Capaldi, N., Fifka, M., Zu, L. & Schmidpeter, R. (eds.). Berlin: Springer, p. 41-42 2 p.

    Research output: Contributions to collected editions/worksArticles for encyclopediaResearch

  7. Published

    Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass

    Nuber, C. & Velte, P., 05.2021, In: Business Strategy and the Environment. 30, 4, p. 1958-1992 35 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. 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

  9. Published
  10. Published

    Bidirectional effects between organizational sustainability disclosure and risk

    Lueg, K., Krastev, B. & Lueg, R., 20.08.2019, In: Journal of Cleaner Production. 229, p. 268-277 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review