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. 2025
  2. Published

    Sustainability performance measurement – a framework for context-specific applications

    Damtoft, N. F., van Liempd, D. & Lueg, R., 02.01.2025, In: Journal of Global Responsibility. 16, 1, p. 162-201 40 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. 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 contributionsJournal articlesResearchpeer-review

  4. 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 contributionsJournal articlesResearchpeer-review

  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 contributionsScientific review articlesResearch

  6. 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 contributionsJournal articlesResearchpeer-review

  7. 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 Oldenbourg

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

  8. 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 contributionsJournal articlesResearchpeer-review

  9. Published
  10. Published
  11. 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 contributionsJournal articlesTransfer

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