Professorship for Business Administration, esp. Managerial Accounting
Organisational unit: Professoship
Organisation profile
The professorship for Managerial Accounting is dedicated to all aspects of sustainable managerial accounting in research and teaching. Thereby, the research focus lies on Valuation, Value-based management, managerial accounting practices, and performance management and measurement. The professorship has a special interest in combining these research areas with elements of corporate sustainability (e.g. Sustainable Performance Measurement).
Main research areas
The professorship is characterized by a strong orientation toward academic research. In this sense, the chair strives for impactful publications in internationally renowned journals that foster the academic discourse about sustainable managerial accounting. Therefore, a rigorous methodological and theoretical education is offered to students that prepare them for an academic and practical career and enables them to take on further research in scientific employment at the university.
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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 contributions › Journal articles › Research › peer-review
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CSR, moral licensing and organizational misconduct: a conceptual review
Bouzzine, Y. D. & Lueg, R., 25.04.2023, In: Organization Management Journal. 20, 2, p. 63-74 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
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Customer accounting and free return policies of retailers
Lueg, R., 03.2020, In: International Journal of Business Research. 20, 1, p. 89-94 6 p.Research output: Journal contributions › Journal articles › Research › peer-review
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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
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Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types
Lueg, K. & Lueg, R., 01.11.2021, In: Corporate Social Responsibility and Environmental Management. 28, 6, p. 1785-1800 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
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Detecting green-washing or substantial organizational communication: A model for testing two-way interaction between risk and sustainability reporting
Lueg, K. & Lueg, R., 23.03.2020, In: Sustainability. 12, 6, 9 p., 2520.Research output: Journal contributions › Journal articles › Research › peer-review
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Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences
Lueg, R. & Carvalho e Silva, A. L., 03.07.2022, In: Accounting Forum. 46, 3, p. 287-313 27 p.Research output: Journal contributions › Journal articles › Research › peer-review
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Diffusion patterns in small vs. large capital markets-the case of value-based management
Lueg, R. & Paraschiv, R. E., 01.01.2023, In: Management Revue. 34, 1, p. 1-29 29 p.Research output: Journal contributions › Journal articles › Research › peer-review
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Do investors value the inclusion in sustainability indices? - Evidence from an event study based on the FTSE4Good Europe Index
Bornhöft, S. C., Schuster, M., Teutrine, C. & Lueg, R., 2022, CSR Communication Conference 2022: Proceedings; The 6th International CSR Communication Conference; Leuphana University of Lüneburg, Lüneburg September 14-16, 2022. Trittin-Ulbrich, H., Schoeneborn, D., Wenzel, M., Golob, U. & Podnar, K. (eds.). 1 ed. Ljķbljani: University of Ljubljana, p. 145-149 5 p. (CSR Communication Conference Proceedings)(Marketing & odnosi z javnostmi).Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review
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Earnings Less Risk-Free Interest Charge (ERIC) and Stock Returns—A Value-Based Management Perspective on ERIC’s Relative and Incremental Information Content
Lueg, R. & Toft, J. S., 19.08.2022, In: JOURNAL OF RISK AND FINANCIAL MANAGEMENT. 15, 8, 21 p., 368.Research output: Journal contributions › Journal articles › Research › peer-review