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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

    Switching from a Managing to a Monitoring Function on the Board: Is a Cooling-Off Period Necessary?

    Velte, P. & Stiglbauer, M., 2013, In: The IUP Journal of Corporate Governance . 11, 11, p. 7-16 10 p.

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

  2. Published

    Rechnungslegung und Rechnungslegungspolitik: Eine Einführung nach Handels- und Steuerrecht sowie nach IFRS in die Rechnungslegung und Rechnungslegungspolitik von Einzelunternehmen, Personenhandels- und Kapitalgesellschaften. Mit Beispielen und Abbildungen

    Freidank, C.-C. & Velte, P., 2013, 2 ed. München: Oldenbourg Schulbuchverl. 1027 p.

    Research output: Books and anthologies › Compendium/lecture notes › Education

  3. Published

    Reform der europäischen Corporate Governance: Praxisfolgen für die externe Abschlussprüfung

    Velte, P., Weber, S. C. & Stiglbauer, M., 2013, 1 ed. Herne: NWB Verlag. 146 p.

    Research output: Books and anthologies › Monographs › Transfer

  4. Published

    The economic versus moral perspective of board diversity: A time for regulation after the financial crisis?

    Stiglbauer, M. & Velte, P., 2013, In: The International Journal of Organizational Diversity. 12, 2, p. 71-77 7 p.

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

  5. Published

    Self-perception of the internal audit function within the corporate governance system - Empirical evidence for the European Union

    Eulerich, M., Theis, J. C., Velte, P. & Stiglbauer, M., 2013, In: Problems and Perspectives in Management (PPM). 11, 2, p. 57-72 16 p.

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

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