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
Zwingende Umwelt- und Sozialkompetenz im Vorstand und Aufsichtsrat? Eine Stellungnahme vor dem Hintergrund der nationalen Umsetzung der EU Corporate Sustainability Reporting Directive (CSRD)
Velte, P., 2024, In: Deutsches Steuerrecht. 62, 23, p. 1309-1313 5 p.Research output: Journal contributions › Journal articles › Transfer
- 2023
- Published
Discussion report part 1: Legal and managerial foundations
Thiele, F., 14.12.2023, Family Firms and Family Constitution. Fleischer, H. & Prigge, S. (eds.). Emerald Publishing, p. 67-59 9 p.Research output: Contributions to collected editions/works › Chapter › peer-review
- Published
Discussion report part 2: Managerial research i: Conceptual and qualitative analyses
Rückert, J. M. & Thiele, F., 14.12.2023, Family Firms and Family Constitution. Fleischer, H. & Prigge, S. (eds.). Emerald Publishing, p. 135-139 5 p.Research output: Contributions to collected editions/works › Chapter › peer-review
- Published
Discussion report part 3: Managerial research II: Survey and quantitative analyses
Thiele, F., 14.12.2023, Family Firms and Family Constitution. Fleischer, H. & Prigge, S. (eds.). Emerald Publishing, p. 175-176 2 p.Research output: Contributions to collected editions/works › Chapter › peer-review
- Published
Determinants and consequences of corporate social responsibility decoupling—Status quo and limitations of recent empirical quantitative research
Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 2695-2717 23 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Sustainable institutional investors and corporate biodiversity disclosure: Does sustainable board governance matter?
Velte, P., 11.2023, In: Corporate Social Responsibility and Environmental Management. 30, 6, p. 3063-3074 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The impact of chief executive officer narcissism on environmental, social, and governance reporting
Kind, F. L., Zeppenfeld, J. & Lueg, R., 11.2023, In: Business Strategy and the Environment. 32, 7, p. 4448-4466 19 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research
Velte, P., 31.10.2023, In: Journal of Global Responsibility. 14, 4, p. 530-566 37 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations
Velte, P., 31.10.2023, In: Journal of Global Responsibility. 14, 4, p. 403-430 28 p.Research output: Journal contributions › Scientific review articles › Research
- Published
Stock price reactions to the climate activism by Fridays for Future: The roles of public attention and environmental performance
Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 15.10.2023, In: Journal of Environmental Management. 344, 118608.Research output: Journal contributions › Journal articles › Research