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. 2024
  2. Published

    Institutional dual ownership and voluntary greenhouse gas emission disclosure

    Barg, J. A., Drobetz, W., Ghoul, S. E., Guedhami, O. & Schröder, H., 12.2024, In: Journal of Corporate Finance. 89, 22 p., 102671.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Sustainability-oriented targets in executive compensation – symbolic measures or significant catalyst for a sustainable transition?

    Hofer, A., Aschauer, E. & Velte, P., 19.11.2024, In: Qualitative Research in Accounting & Management. 21, 5, p. 465-493 29 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  4. Published

    Do TCFD-aligned firms really care for climate change, or solely for their investors?

    Friedrich, T., Velte, P. & Wulf, I., 05.11.2024, The Routledge Handbook of Accounting for the Sustainable Development Goals. Venturelli, A. & Mio, C. (eds.). 1 ed. London/New York: Routledge Taylor & Francis Group, p. 341-359 19 p.

    Research output: Contributions to collected editions/worksContributions to collected editions/anthologiesResearchpeer-review

  5. Published
  6. E-pub ahead of print
  7. 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 contributionsJournal articlesResearchpeer-review

  8. Published

    Cost of quality reports and value engineering

    Lueg, R., 10.2024, In: European Journal of Management. 24, 2, p. 79-88 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. 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 contributionsComments / Debate / ReportsResearch

  10. Published
  11. Published
  12. Published

    Board Ancestral Diversity and Voluntary Greenhouse Gas Emission Disclosure

    Barg, J. A., Drobetz, W., El Ghoul, S., Guedhami, O. & Schröder, H., 07.2024, In: British Journal of Management. 35, 3, p. 1512-1529 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  13. Published
  14. Published

    Performance incentives in activity-based management

    Lueg, R., 01.06.2024, In: International Journal of Business Research. 24, 1, p. 62-69 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  15. Published

    What can nudging offer to reduce workplace sexual harassment? A conceptual review

    Bouzzine, Y. D., Tabiica, I., Galandi, N. & Lueg, R., 01.06.2024, In: World Development Sustainability. 4, 13 p., 100149.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  16. Published

    Ownership structure and corporate tax avoidance: A structured literature review on archival research

    Velte, P., 28.05.2024, In: Journal of Applied Accounting Research. 25, 3, p. 696-731 36 p.

    Research output: Journal contributionsScientific review articlesResearch

  17. Published

    Sustainable board governance and sustainable supply chain reporting. European evidence

    Velte, P., 10.05.2024, In: Journal of Strategy and Management. 17, 2, p. 222-243 22 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  18. Published

    Customer Profitability Analysis in decision-making–The roles of customer characteristics, cost structures, and strategizing

    Lueg, R. & Ilieva, D., 05.2024, In: PLoS ONE. 19, 5, 25 p., e0296974.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  19. Published

    Sustainable board governance and environmental performance: European evidence

    Velte, P., 05.2024, In: Business Strategy and the Environment. 33, 4, p. 3397-3421 25 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  20. Published
  21. Published

    § 289b Pflicht zur nichtfinanziellen Erklärung, Befreiungen

    Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1812-1818 7 p. (NomosKommentar).

    Research output: Contributions to collected editions/worksContributions in collection of commentariesResearch

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