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
§ 315 d Konzernerklärung zur Unternehmensführung
Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag, p. 745-748 4 p.Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 315c Inhalt der nichtfinanziellen Konzernerklärung
Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1999-2000 2 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 315 c Inhalt der nichtfinanziellen Konzernerklärung
Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2329 1 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 315 c Inhalt der nichtfinanziellen Konzernerklärung
Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag, p. 745 1 p.Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 315b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen
Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1995-1999 5 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 315 b Pflicht zur nichtfinanziellen Konzernerklärung, Befreiungen
Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2323-2329 7 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 289f Erklärung zur Unternehmensführung
Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1823-1831 9 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 289 f Erklärung zur Unternehmensführung
Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2104-2114 11 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 289 f Erklärung zur Unternehmensführung
Velte, P., 2019, Bilanzierungsvorschriften: Spezialkommentar zu den §§ 238-342e HGB. Heidel, T. & Schall, A. (eds.). Düsseldorf: IDW Verlag, p. 520-530 11 p.Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 289e Weglassen nachteiliger Angaben
Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1822-1823 2 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research