The financial enterprise management related research activities of the Enterprise Management Group are based upon a control theoretical management methodology. Furthermore the cybernetic management processes are built upon a financial reporting information system that is compliant with the International Financial Reporting Standards (IFRS). The resulting consistency enables the seamless integration of Management, Accounting and Finance which are otherwise considered as separated research fields. Of special interest is the design and the implementation of enterprise wide risk adjusted performance management systems in the context of decentrally organized enterprises.

The figure contains the Plan Do Check Act circle that was originally introduced in quality management.