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
- 2025
- Published
Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance
Wobst, J., Tanikulova, P. & Lueg, R., 02.01.2025, In: Journal of Accounting Literature. 47, 1, p. 150-200 51 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate social responsibility sophistication: Company-specific drivers among early and late adopters
Kunkel, K., Wigge, K. & Lueg, R., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 894-910 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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
- Published
Female Chief Financial Officers (CFOs) and Environmental Decoupling. The moderating impact of Sustainability Board Committees
Velte, P., 01.2025, In: Corporate Social Responsibility and Environmental Management. 32, 1, p. 1147–1160 14 p.Research output: Journal contributions › Journal articles › Research › peer-review
- E-pub ahead of print
Anhang zu § 10: Nachhaltigkeitsberichterstattung
Velte, P. & Wulf, I., 2025, (E-pub ahead of print) Lieferkettensorgfaltspflichtengesetz. : Kommentar. Schall, A. & Theusinger, I. (eds.). 2 ed. De Gruyter OldenbourgResearch output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Research
- Accepted/In press
Bank Responses to Physical and Transition Risks in Lending: A Diagnostic Framework From a Systematic Literature Review
Brüggemann, T. & Lueg, R., 2025, (Accepted/In press) In: Business Strategy and the Environment.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Bedeutungszunahme von internen Kontroll- und Risikomanagementsystemen: Normative Bestandsaufnahme und kritische Würdigung zu den Implementierungs-, Überwachungs-, Prüfungs- und Berichterstattungspflichten.
Velte, P., 2025, In: Zeitschrift für Corporate Governance (ZCG). 20, 3, p. 121-128 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Board gender diversity and corporate social responsibility. A literature review on critical mass theory and research recommendations
Velte, P., 2025, In: Sustainable Development. 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate Governance im Rahmen der ESRS-Nachhaltigkeitsberichterstattung: Erfahrungen aus 2024 und Anregungen für 2025
Arbeitskreis Corporate Governance Reporting der Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. & Velte, P., 2025, In: Der Betrieb. 78, 31, p. 1841-1846 6 p., 31.Research output: Journal contributions › Journal articles › Transfer
- Published
Der neue Referentenentwurf eines CSRD-Umsetzungsgesetzes zur Nachhaltigkeitsberichterstattung
Wulf, I. & Velte, P., 2025, In: Der Betrieb. 78, 32, p. 1909-1915 7 p., DB1477199.Research output: Journal contributions › Journal articles › Transfer
