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

    Lagged effects in the Balanced Scorecard - Case Study

    Lueg, R., 01.12.2022, In: Journal of International Business and Economics . 22, 4, p. 37-44 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  2. Published

    Motivational effects on management control systems in assisted living facilities: Study Case

    Lueg, R., 01.12.2022, In: Journal of Academy of Business and Economics. 22, 4, p. 30-39 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Avoiding Algorithm Error in Computer-Aided Text Analyses: Selecting Text Analysis Software

    Wobst, J. & Lueg, R., 01.08.2022, In: Academy of Management Proceedings. 2022, 1, 1 p.

    Research output: Journal contributionsConference abstract in journalResearchpeer-review

  4. Published

    Performance pay sensitivity: Do top management incentives align with shareholder value creation?

    Aaen, T. & Lueg, R., 08.2022, In: Corporate Ownership & Control . 19, 3, p. 168-181 14 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    Quality and time-related indicators in inceptive plans: Study case

    Lueg, R., 01.03.2022, In: Journal of International Business and Economics . 22, 1, p. 24 - 33 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    OPPORTUNITY COST AND INCENTIVE SYSTEMS - Case study -

    Lueg, R., 01.03.2022, In: European Journal of Management. 22, 1, p. 49 - 58 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -

    Lueg, R., 01.03.2022, In: International Journal of Strategic Management. 22, 1, p. 31-38 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    The Sustainability Balanced Scorcard and venture capital ownership

    Lueg, R., 01.10.2022, In: International Journal of Business Research. 22, 2, p. 25-33 9 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    Corporate Sustainability and Risk Management—The U‐Shaped Relationships of Disaggregated ESG Rating Scores and Risk in the German Capital Market

    Korinth, F. & Lueg, R., 09.05.2022, In: Sustainability. 14, 9, 15 p., 5735.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. 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

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