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. Accepted/In press

    Sustainable Dividend Policies and CSR Disclosure: How Strategic Investors Influence Wealth Distribution

    Heinzel, N. & Lueg, R., 2025, (Accepted/In press) In: Corporate Social Responsibility and Environmental Management.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  2. Accepted/In press

    Bank Responses to Physical and Transition Risks in Lending: A Diagnostic Framework From a Systematic Literature Review

    Brüggemann, T. & Lueg, R., 2025, (Accepted/In press) In: Business Strategy and the Environment.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  3. Published

    Market Valuation of Biodiversity Risk: Evidence from the EU Nature Restoration Law

    Bornhöft, S. C., 01.07.2025, In: Academy of Management Proceedings. 2025, 1, 1 p.

    Research output: Journal contributionsConference abstract in journalResearchpeer-review

  4. Accepted/In press

    Narcissists and their influence on firm performance and reporting practices – a systematic literature review and future research agenda

    Zeppenfeld, J., 2025, (Accepted/In press) In: Management Review Quarterly.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    Avoiding algorithm errors in textual analysis: A guide to selecting software, and a research agenda toward generative artificial intelligence

    Wobst, J. & Lueg, R., 10.2025, In: Journal of Business Research. 199, 9 p., 115571.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  6. Accepted/In press

    How to measure Integrated Reporting Adoption, compliance, and Quality: A Systematic Review of taxonomies, constructs, and measures toward a research agenda

    Rauschenberger, F., Gerwanski, J. & Lueg, R., 2025, (Accepted/In press) In: Management Review Quarterly. 100360.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

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

    Voß, L., Cordes, H. & Lueg, R., 04.2025, In: Sustainable Development. 33, 2, p. 2672-2695 24 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. 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

  9. 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, p. 237-252 16 p.

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

  10. 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

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