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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. E-pub ahead of print

    A literature review concerning the non-carbon-related environmental goals of the EU Taxonomy Regulation and the European Sustainability Reporting Standards (ESRS)

    Velte, P., 28.10.2024, (E-pub ahead of print) In: Journal of Global Responsibility. 27 p.

    Research output: Journal contributions › Scientific review articles › Research

  2. Published

    Management control terminology: An English-German dictionary

    Lueg, R., Wobst, J. & Schuster, M., 01.10.2024, In: Journal of Accounting and Taxation. 16, 4, p. 190-203 14 p., 60CAEDA72571.

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

  3. Published

    Auswahl des Prüfers für Nachhaltigkeitsberichte nach der geplanten Umsetzung der Corporate Sustainability Reporting Directive (CSRD): Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

    Velte, P., 2024, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 22, 9, p. 333-338 6 p., DK1465653.

    Research output: Journal contributions › Journal articles › Transfer

  4. Published

    Der Prüfungsvermerk über den Nachhaltigkeitsbericht: ein neues gesetzliches Informationsinstrument. Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

    Velte, P. & Hellriegel, A., 2024, In: WPg - Die Wirtschaftsprüfung. 77, 18, p. 903-912 10 p.

    Research output: Journal contributions › Journal articles › Transfer

  5. Published

    Do audit committees impact corporate social responsibility? A review of empirical quantitative research and research opportunities

    Velte, P., 01.2025, In: Corporate Governance (Bingley). 25, 8, p. 1-20 20 p.

    Research output: Journal contributions › Scientific review articles › Research

  6. Published

    The Theory and Processes of Citizen Entrepreneurship: How Does Citizen Entrepreneurship Work?

    Schneider, L. M., 10.2024, In: Journal of Entrepreneurship and Innovation in Emerging Economies. 10, 2, p. 312-318 7 p.

    Research output: Journal contributions › Comments / Debate / Reports › Research

  7. E-pub ahead of print

    Anhang zu § 10: Nachhaltigkeitsberichterstattung

    Velte, P. & Wulf, I., 2024, (E-pub ahead of print) Lieferkettensorgfaltspflichtengesetz. : Kommentar. Schall, A. & Theusinger, I. (eds.). 2 ed. De Gruyter Oldenbourg

    Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research

  8. Published

    Zur Notwendigkeit von Nachhaltigkeit in der Corporate Governance

    Velte, P., 2024, Corporate Responsibility : Kompass für die Nachhaltigkeitsberichterstattung. Freiberg, J. & Bruckner, A. (eds.). 3 ed. Freiburg i.Br.: Haufe Mediengruppe, p. 167-192 26 p.

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

  9. Accepted/In press

    Einfluss der nachhaltigen Corporate Governance auf die Nachhaltigkeitsberichterstattung

    Velte, P., 2024, (Accepted/In press) Der Prüfungsausschuss des Aufsichtsrats. : Praxisleitfaden für Finanzexperten und Aufsichtsräte. 4 ed. Stuttgart: Schäffer-Poeschel Verlag

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

  10. Published

    Gesetzentwurf zur Umsetzung der Corporate Sustainability Reporting Directive (CSRD. Anpassungen gegenüber dem Referentenentwurf und kritische Würdigung

    Wulf, I. & Velte, P., 2024, In: Der Betrieb. 76, 35, p. 2105-2108 4 p., DB1465055.

    Research output: Journal contributions › Journal articles › Transfer

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