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.
- 2025
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- Published
Sustainability performance measurement – a framework for context-specific applications
Damtoft, N. F., van Liempd, D. & Lueg, R., 02.01.2025, In: Journal of Global Responsibility. 16, 1, p. 162-201 40 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Value-based management: a review of its conceptualizations and a research agenda toward sustainable governance
Wobst, J., Tanikulova, P. & Lueg, R., 02.01.2025, In: Journal of Accounting Literature. 47, 1, p. 150-200 51 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 2024
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- 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 contributions › Comments / Debate / Reports › Research
- Published
Stock price reactions to climate science information from the Intergovernmental Panel on Climate Change: A mitigation function of corporate and sector emissions responsibility?
Teutrine, C., Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 09.2024, In: Business Strategy and the Environment. 33, 6, p. 5346-5365 20 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- Published
What can nudging offer to reduce workplace sexual harassment? A conceptual review
Bouzzine, Y. D., Tabiica, I., Galandi, N. & Lueg, R., 01.06.2024, In: World Development Sustainability. 4, 13 p., 100149.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
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
- 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/works › Contributions to scientific reports › Transfer
- Published
Measuring board diversity: A systematic literature review of data sources, constructs, pitfalls, and suggestions for future research
Behlau, H., Wobst, J. & Lueg, R., 03.2024, In: Corporate Social Responsibility and Environmental Management. 31, 2, p. 977-992 16 p.Research output: Journal contributions › Scientific review articles › Research
- Published
How do investors react to problematic social issues in organisations? Evidence from the literature on workplace sexual harassment
Bouzzine, Y. D. & Lueg, R., 01.01.2024, Social Sustainability and Good Work in Organizations. Jebsen, S. & Lueg, K. (eds.). Taylor and Francis Inc., p. 102-119 18 p.Research output: Contributions to collected editions/works › Chapter › peer-review
- Published
The role of training in implementing corporate sustainability: A systematic literature review
Sult, A., Wobst, J. & Lueg, R., 01.2024, In: Corporate Social Responsibility and Environmental Management. 31, 1, p. 1-30 30 p.Research output: Journal contributions › Scientific review articles › Research
- 2023
- 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
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