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
- 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
§ 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 d Konzernerklärung zur Unternehmensführung
Velte, P., 2020, Handelsgesetzbuch: Handkommentar. Heidel, T. & Schall, A. (eds.). 3 ed. Baden-Baden: Nomos Verlagsgesellschaft, p. 2329-2332 4 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- 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
§ 315d Konzernerklärung zur Unternehmensführung
Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 2000-2002 3 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Chapter › Research › Peer-reviewed
- Published
Corporate governance codes: How to deal with the bright and dark sides of family influence
Prigge, S. & Thiele, F. K., 01.01.2019, The Palgrave Handbook of Heterogeneity among Family Firms. Memili, E. & Dibrell, C. (eds.). Cham: Palgrave Macmillan, p. 297-331 35 p.Research output: Contributions to collected editions/works › Chapter › peer-review
- Published
Deutsches Lieferkettensorgfaltspflichtengesetz
Velte, P., 2024, Handbuch Nachhaltigkeitsberichterstattung. Mittelbach-Hörmanseder, S., Hummel, K. & Schneider, G. (eds.). 1 ed. Wien: LexisNexis ARD ORAC, p. 105-119 15 p.Research output: Contributions to collected editions/works › Chapter › peer-review
- Published
How do investors react to problematic social issues in organisations? Evidence from the literature on workplace sexual harassment
Bouzzine, Y. D. & Lueg, R., 01.01.2024, Social Sustainability and Good Work in Organizations. Jebsen, S. & Lueg, K. (eds.). Taylor and Francis Inc., p. 102-119 18 p.Research output: Contributions to collected editions/works › Chapter › peer-review
- Chapter › Research › Not peer-reviewed
- Published
A Critical Perspective on the Measurement of Social Value Through SROI
Damtoft, N. F., Lueg, R., van Liempd, D. & Nielsen, J. G., 03.02.2023, Social Value, Climate Change and Environmental Stewardship: Insights from Theory and Practice. Nikolakis, W. & Veiga, R. M. (eds.). Cham: Springer Schweiz, p. 13-32 20 p.Research output: Contributions to collected editions/works › Chapter
- Published
Zur Symbiose von Integrated Reporting und Controlling: Einbettung in die empirische Forschung und Handlungsempfehlungen
Velte, P., 01.01.2022, Handbuch Controlling. Becker, W. & Ulrich, P. (eds.). 2., überarbeitete und erweiterte ed. Wiesbaden: Springer Gabler, p. 1213-1231 19 p.Research output: Contributions to collected editions/works › Chapter