Economic sustainability is at stake when the company runs out of liquidity or equity. In times of increasingly volatile business fields, risk-based financial management is needed, whereby opportunities and risks arising in the markets are identified and aligned with production opportunities and financed.

To ensure economic sustainability, three main research areas have been established in the IMW area of "Finance and Controlling".

• The focus of "Financial Enterprise Management" is on the optimal design of project and corporate financing, IFRS financial management, and advanced financial planning and financial management systems.
• The "Enterprise Risk Management" focus area explores the fundamentals of enterprise-wide risk management systems, risk model construction, calibration and validation, and risk-based performance management systems.
• The focus area "IT-based Enterprise Management" deals with the identification and modeling of business and management processes, the semantic mapping of process activities and the associated information flows into data and workflow models, and the implementation of accounting-based management information systems in IT applications.