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.

  1. Published

    Physical climate risk: Stock price reactions to the historically most extreme European and United States heat waves since 1979

    Schuster, M., Krüger, J. & Lueg, R., 24.01.2025, In: PLoS ONE. 20, 1 , 21 p., e0318166.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  2. Published

    Carbon Accounting – Integrierte Strategien für Emissionsbilanzierung, Reporting und Optimierung: Die Praxis des Carbon Accounting bei the nature network

    Zeppenfeld, J., Petersen, M. & Lueg, R., 03.2024, Sustainability Reporting: Praxisnahe Informationen und Fallstudien. Theis, J. (ed.). Düsseldorf: IDW Verlag GmbH, p. 237-252 16 p.

    Research output: Contributions to collected editions/worksContributions to scientific reportsTransfer

  3. 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

  4. 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

  5. Published

    Strategic cost management in new drug development

    Lueg, R., 01.12.2024, In: International Journal of Business Research. 24, 3, p. 14-23 10 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Published

    Carbon performance and corporate financial performance during crises: Evidence from the COVID-19 pandemic and the Global Financial Crisis

    Läger, F., Bouzzine, Y. D. & Lueg, R., 02.2025, In: Journal of Industrial Ecology. 29, 1, p. 246-263 18 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. E-pub ahead of print

    The impact of environmental sustainability on willingness to invest in startups: A survey among private investors

    Voß, L., Cordes, H. & Lueg, R., 06.11.2024, (E-pub ahead of print) In: Sustainable Development. 24 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. 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

  9. 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

  10. 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

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Publications

  1. Emissions of polychlorinated biphenyls, polychlorinated dibenzo-p-dioxins, and polychlorinated dibenzofurans during 2010 and 2011 in Zurich, Switzerland
  2. Estimation of the acid dissociation constant of perfluoroalkyl carboxylic acids through an experimental investigation of their water-to-air transport
  3. Ágnes Veszelszki. 2017. Digilect.The Impact of Infocommunication Technology on Language (Studies in Information Science). Berlin, Boston: De Gruyter. X, 356 S.
  4. Identifying the Research and Infrastructure Needs for the Global Assessment of Hazardous Chemicals Ten Years after Establishing the Stockholm Convention
  5. Von Mengen, Zahlen und Operationen bis hin zu Daten und Zufall – Erprobung eines Itempools zum Erfassen der mathematischen Kompetenz von Kindergartenkindern
  6. Förderung von Gesundheit und Gesundheitskompetenz in der Lehrkräftebildung – Eine Seminarkonzeption zur Lehrkräftegesundheit und dem Umgang mit beruflichen Belastungen
  7. Sarah Gaubitz: Wertorientierungen von Grundschulkindern im Kontext nachhaltiger Entwicklung. Eine empirische Untersuchung zum moralischen Urteilen über Ressourcendilemmata.
  8. Henning Lobin, Roman Schneider & Andreas Witt (Hg.). 2018. Digitale Infrastrukturen für die germanistische Forschung (Germanistische Sprachwissenschaft um 2020, Band 6). Berlin, Boston: De Gruyter. 373 S.
  9. Alan L. Carsud and Malin Braennback (eds), Understanding the entrepreneurial mind: Opening the black box. International Studies in Entrepreneurship, Vol. 24. Heidelberg: Springer, 2009. 340 pp. ISBN 9781441904423.