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. 2021
  2. Published

    Segment profitability in the leisure industry

    Lueg, R., 01.06.2021, In: International Journal of Business Strategy. 21, 1, p. 25-34 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Der „neue“ Vergütungsbericht nach dem ARUG II: Fort- oder Rückschritt?

    Velte, P., 06.2021, Corporate Governance, Rechenschaft und Abschlussprüfung: Festschrift für Hans-Joachim Böcking zum 65. Geburtstag. Dutzi, A., Gros, M., Nowak, K. & Roese, B. (eds.). München: C.H. Beck Verlag, p. 219-229 11 p.

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesResearch

  4. Published

    New product development and flawed cause-and-effect relations in strategy maps: Study Case

    Lueg, R., 06.2021, In: European Journal of Management. 21, 1, p. 58-65 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. 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 contributionsJournal articlesResearchpeer-review

  6. Published

    The Role of Top Managers in Implementing Corporate Sustainability - A Systematic Literature Review on Small and Medium-Sized Enterprises

    Kutzschbach, J., Tanikulova, P. & Lueg, R., 06.2021, In: Administrative Sciences. 11, 2, 19 p., 44.

    Research output: Journal contributionsScientific review articlesResearch

  7. Published

    Climate change policies and carbon-related CEO compensation systems: an exploratory study of European companies

    Winschel, J., 25.05.2021, In: Journal of Global Responsibility. 12, 2, p. 158-188 31 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    Board gender diversity and carbon emissions: European evidence on curvilinear relationships and critical mass

    Nuber, C. & Velte, P., 05.2021, In: Business Strategy and the Environment. 30, 4, p. 1958-1992 35 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    Poison pills: creator or destructor of value? A conceptual framework and a research agenda

    Bornhöft, S. C., Schuller, F., Schuster, M. & Teutrine, C., 31.03.2021, In: Management Studies. 11, 1, p. 5-10 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Das geplante Finanzmarktintegritätsstärkungsgesetz (FISG): Eine kritische Diskussion aus Sicht der Internen Revision

    Velte, P. & Eulerich, M., 26.03.2021, In: Zeitschrift Interne Revision. 56, 2, p. 64-69 6 p.

    Research output: Journal contributionsJournal articlesTransfer

  11. Published

    Challenges and boundaries in implementing social return on investment: An inquiry into its situational appropriateness

    Nielsen, J. G., Lueg, R. & van Liempd, D., 01.03.2021, In: Nonprofit Management & Leadership. 31, 3, p. 413-435 23 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review