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Institute of Management, Accounting & Finance

Organisational unit: Institute

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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
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  1. Published

    Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?

    Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  2. Published

    Subjectivity and fairness in bonus plans: A TRANSFER PRICING APPROACH - study case

    Lueg, R., 06.2021, In: International Journal of Strategic Management. 21, 1, p. 48-56 9 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  3. Published

    Strategy execution in hospitals

    Lueg, R., 06.2020, In: Journal of International Business and Economics . 20, 2, p. 25-32 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  4. Published

    Strategy execution in higher education

    Lueg, R., 03.2019, In: International Journal of Business Strategy. 19, 1, p. 57-63 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  5. 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

  6. Published

    Stock price reactions to the climate activism by Fridays for Future: The roles of public attention and environmental performance

    Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 15.10.2023, In: Journal of Environmental Management. 344, 118608.

    Research output: Journal contributions › Journal articles › Research

  7. Published

    Stock price reactions to environmental pollution events: A systematic literature review of direct and indirect effects and a research agenda

    Bouzzine, Y. D., 20.09.2021, In: Journal of Cleaner Production. 316, 16 p., 128305.

    Research output: Journal contributions › Scientific review articles › Research

  8. Published

    Stock price reactions to climate science information from the Intergovernmental Panel on Climate Change: A mitigation function of corporate and sector emissions responsibility?

    Teutrine, C., Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 09.2024, In: Business Strategy and the Environment. 33, 6, p. 5346-5365 20 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  9. Published

    Stock Market Reactions to Climate Activism - An Event Study of the Fridays For Future Movement

    Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.08.2023, In: Academy of Management Proceedings. 2023, 1, 18303.

    Research output: Journal contributions › Conference abstract in journal › Research › peer-review

  10. Published

    Stichtagsprinzip und Ereignisse nach dem Bilanzstichtag im Handels- und Steuerrecht sowie nach IFRS

    Freidank, C.-C., Velte, P. & Weber, S. C., 2013, In: NWB Steuer und Studium. 34, 8, p. 456-457 2 p.

    Research output: Journal contributions › Journal articles › Education › peer-review

  11. Published

    Stichtagsprinzip und Ereignisse nach dem Bilanzstichtag

    Freidank, C.-C., Velte, P. & Weber, S., 2016, Die Bilanz nach Handels- und Steuerrecht: Einzel- und Konzernabschluss nach HGB und IFRS. Brönner, H., Bareis, P., Hahn, K., Maurer, T., Poll, J. & Schramm, U. (eds.). 11 ed. Stuttgart: Schäffer-Poeschel Verlag, p. 149-151 3 p.

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer › peer-review

  12. Published

    Steuern in der Finanz- und Nachhaltigkeitsberichterstattung: Ein Plädoyer für eine Integration und europäische Harmonisierung

    Velte, P. & Muench, M., 2024, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 22, 3, p. 102-110 9 p., DK1457775.

    Research output: Journal contributions › Journal articles › Transfer

  13. Published

    Stetigkeit nach Handels- und Steuerrecht sowie IFRS

    Freidank, C.-C., Velte, P. & Weber, S., 2013, In: NWB Steuer und Studium. 34, 6, p. 313-316 4 p.

    Research output: Journal contributions › Journal articles › Education

  14. Published

    Status Quo der Risikoberichterstattung nach DRS 20: Eine empirische Analyse der DAX30-Unternehmen

    Velte, P. & Czaya, V., 03.02.2017, In: KoR : internationale und kapitalmarktorientierte Rechnungslegung. 17, 2, p. 70-78 9 p., KOR1219922.

    Research output: Journal contributions › Journal articles › Research › peer-review

  15. Published

    Statische, dynamische und organische Bilanztheorien

    Velte, P., 2014, In: Wirtschaftswissenschaftliches Studium. 43, 3, p. 137-141 5 p.

    Research output: Journal contributions › Journal articles › Education › peer-review

  16. Published

    Standardsetting internationaler Prüfungsnormen und deren Umsetzung: Eine Analyse vor dem Hintergrund der europäischen Reform der Abschlussprüfung

    Canipa-Valdez, M. & Velte, P., 2013, In: WP-Praxis . 2, 11, p. 197-203 7 p.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  17. Published

    Stakeholder expectations on CSR management and current regulatory developments in Europe and Germany

    Müller, S., Stawinoga, M. & Velte, P., 01.06.2015, In: Corporate Ownership & Control . 12, 4, p. 506-513 8 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

  18. Published

    Sorgfaltspflichten in der Wertschöpfungskette als Bestandteil der Nachhaltigkeitsberichterstattung: Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

    Velte, P., 2023, In: Deutsches Steuerrecht. 61, 42, p. 2358-2366 9 p.

    Research output: Journal contributions › Journal articles › Research

  19. Published

    Sorgfaltspflichten in der Lieferkette nach den neuen Vorgaben der CSDDD: Unterschiede zwischen der Corporate Sustainability Due Diligence Directive und dem deutschen Lieferkettensorgfaltspflichtengesetz

    Velte, P. & Stave, C., 2024, In: WPg - Die Wirtschaftsprüfung. 77, 15/16, p. 795-802 8 p., W1011632.

    Research output: Journal contributions › Journal articles › Transfer › peer-review

  20. Published

    Single versus double materiality of corporate sustainability reporting: Which concept will contribute to climate neutral business?

    Stawinoga, M. & Velte, P., 2022, In: Zeitschrift für Umweltpolitik & Umweltrecht. 45, 2, p. 210-248 39 p.

    Research output: Journal contributions › Journal articles › Research › peer-review

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