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
- 2024
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Scientific review articles › Research
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- Published
Diversity Reporting im Spannungsfeld zwischen Nachhaltigkeits- und Corporate Governance-Berichterstattung: Normative Rahmenbedingungen, empirische Befunde und kritische Würdigung
Velte, P., 03.04.2024, In: Zeitschrift für Corporate Governance (ZCG). 19, 2, p. 84-93 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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/works › Contributions in collection of commentaries › Research
- Published
§ 289c Inhalt der nichtfinanziellen Erklärung
Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1812-1821 7 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research
- Published
§ 289d Nutzung von Rahmenwerken
Velte, P., 01.03.2024, HGB. Heidel, T. & Schall, A. (eds.). 4. ed. Baden Baden: Nomos Verlagsgesellschaft, p. 1821-1822 2 p. (NomosKommentar).Research output: Contributions to collected editions/works › Contributions in collection of commentaries › Research