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
- Published
Stock Market Reactions to Climate Activism - An Event Study of the Fridays For Future Movement
Schuster, M., Bornhöft, S. C., Lueg, R. & Bouzzine, Y. D., 01.08.2023, In: Academy of Management Proceedings. 2023, 1, 18303.Research output: Journal contributions › Conference abstract in journal › Research › peer-review
- Published
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
- Published
Earnings less risk-free interest charge (ERIC) and stock returns: ERIC’s relative and incremental information content in a European sample
Griskaite, A. & Lueg, R., 13.02.2023, In: Corporate Ownership and Control. 20, 2, p. 166-181 16 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
A Critical Perspective on the Measurement of Social Value Through SROI
Damtoft, N. F., Lueg, R., van Liempd, D. & Nielsen, J. G., 03.02.2023, Social Value, Climate Change and Environmental Stewardship: Insights from Theory and Practice. Nikolakis, W. & Veiga, R. M. (eds.). Cham: Springer Schweiz, p. 13-32 20 p.Research output: Contributions to collected editions/works › Chapter
- Published
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
- 2022
- Published
Lagged effects in the Balanced Scorecard - Case Study
Lueg, R., 01.12.2022, In: Journal of International Business and Economics . 22, 4, p. 37-44 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Motivational effects on management control systems in assisted living facilities: Study Case
Lueg, R., 01.12.2022, In: Journal of Academy of Business and Economics. 22, 4, p. 30-39 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Basic corporate finance terminology: An English-German dictionary
Lueg, R. & Wobst, J., 01.10.2022, In: International Journal of Business Research. 22, 1, p. 16-27 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The Sustainability Balanced Scorcard and venture capital ownership
Lueg, R., 01.10.2022, In: International Journal of Business Research. 22, 2, p. 25-33 9 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
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
- Published
Avoiding Algorithm Error in Computer-Aided Text Analyses: Selecting Text Analysis Software
Wobst, J. & Lueg, R., 01.08.2022, In: Academy of Management Proceedings. 2022, 1, 1 p.Research output: Journal contributions › Conference abstract in journal › Research › peer-review
- Published
Basic Cost Accounting Terminology: An English-German Dictionary
Lueg, R. & Wobst, J., 01.08.2022, In: Corporate Ownership & Control . 19, 4, p. 8-16 9 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Performance pay sensitivity: Do top management incentives align with shareholder value creation?
Aaen, T. & Lueg, R., 08.2022, In: Corporate Ownership & Control . 19, 3, p. 168-181 14 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- Published
Constructs for Assessing Integrated Reports-Testing the Predictive Validity of a Taxonomy for Organization Size, Industry, and Performance
Lueg, R., 13.06.2022, In: Sustainability. 14, 12, 13 p., 7206.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Corporate Sustainability and Risk Management—The U‐Shaped Relationships of Disaggregated ESG Rating Scores and Risk in the German Capital Market
Korinth, F. & Lueg, R., 09.05.2022, In: Sustainability. 14, 9, 15 p., 5735.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The relationship between firm complexity and corporate social responsibility: International evidence from 2010–2019
Läger, F., Bouzzine, Y. D. & Lueg, R., 01.05.2022, In: Corporate Social Responsibility and Environmental Management. 29, 3, p. 549-560 12 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
OPPORTUNITY COST AND INCENTIVE SYSTEMS - Case study -
Lueg, R., 01.03.2022, In: European Journal of Management. 22, 1, p. 49 - 58 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Quality and time-related indicators in inceptive plans: Study case
Lueg, R., 01.03.2022, In: Journal of International Business and Economics . 22, 1, p. 24 - 33 10 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
TARGET SETTING FOR OPERATIONAL PERFORMANCE IMPROVEMENTS - STUDY CASE -
Lueg, R., 01.03.2022, In: International Journal of Strategic Management. 22, 1, p. 31-38 8 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The reputation costs of executive misconduct accusations: Evidence from the #MeToo movement
Bouzzine, Y. D. & Lueg, R., 01.03.2022, In: Scandinavian Journal of Management. 38, 1, 13 p., 101196.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
Moral licensing and corporate social responsibility: A systematic literature review and a research agenda
Feldmann, J., Halfina, J., Heyn, N. V. J., Körber, L. M., Bouzzine, Y. D. & Lueg, R., 03.2022, In: Journal of Governance and Regulation. 11, 1, special issue, p. 296-302 7 p.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
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
- Published
Measurement approaches for inigrated reporting adoption and quality: A systematic literature review, conceptualization and a research agenda
Rauschenberger, F. & 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. 135-144 10 p. (CSR Communication Conference Proceedings).Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review
- 2021
- Published
Chief Financial Officer compensation and corporate sustainability
Bouzzine, Y. D. & Lueg, R., 15.11.2021, In: Encyclopedia. 2021, 6 p., 15929.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The Relationship between CFO Compensation and Corporate Sustainability: An Empirical Examination of German Listed Firms
Profitlich, M., Bouzzine, Y. D. & Lueg, R., 08.11.2021, In: Sustainability. 13, 21, 18 p., 12299.Research output: Journal contributions › Journal articles › Research › peer-review
- Published
The Shareholder Value Effect of System Overloads: An Analysis of Investor Responses to the 2003 Blackout in the US
Bouzzine, Y. D. & Lueg, R., 05.11.2021, In: International Journal of Energy Economics and Policy. 11, 6, p. 538-543 6 p.Research output: Journal contributions › Journal articles › Research › peer-review
- 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 contributions › Journal articles › Research › peer-review
- Published
Stock price reactions to environmental pollution events: A systematic literature review of direct and indirect effects and a research agenda
Bouzzine, Y. D., 20.09.2021, In: Journal of Cleaner Production. 316, 16 p., 128305.Research output: Journal contributions › Scientific review articles › Research
- Published
Corporate sustainability in the Nordic countries - The curvilinear effects on shareholder returns
Lueg, R. & Pesheva, R., 15.09.2021, In: Journal of Cleaner Production. 315, 127962.Research output: Journal contributions › Journal articles › Research › peer-review