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

    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 contributionsJournal articlesResearchpeer-review

  2. Published
  3. Published

    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 contributionsJournal articlesResearchpeer-review

  4. Published

    Activity-Based Costing as a Basis for Transfer Prices and Target Setting

    Lueg, R., 2020, In: International Journal of Economics and Business Administration. 8, 3, p. 489-499 11 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  5. Published

    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 contributionsJournal articlesResearchpeer-review

  6. Published

    Balanced Scorecard implementations – The case of a city hall

    Lueg, R., 06.2020, In: European Journal of Management. 20, 1, p. 41-48 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  7. Published

    Strategy execution in hospitals

    Lueg, R., 06.2020, In: Journal of International Business and Economics . 20, 2, p. 25-32 8 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  8. Published

    Challenges and boundaries in implementing social return on investment: An inquiry into its situational appropriateness

    Nielsen, J. G., Lueg, R. & van Liempd, D., 01.03.2021, In: Nonprofit Management & Leadership. 31, 3, p. 413-435 23 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  9. Published

    The massive growth in ETF investments: Do they calm or distort the market?

    Pleye, T., Wigge, K., Gutzmer, F., Hänsch, M. & Zeppenfeld, J., 2020, In: Management Studies. 10, 4, p. 95-100 6 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

  10. Published

    Which is the ‘right’ choice of the market portfolio of the CAPM?

    Wobst, J., Gramlich, A., Röttger, P. & Spee, K., 31.03.2020, In: Management Studies. 10, 1, p. 25 - 29 5 p.

    Research output: Journal contributionsJournal articlesResearchpeer-review

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