The IT related research activities of the Enterprise Management Group are based on the doctrine "IT follows Enterprise MGT". This doctrine is realized by distinguishing three architectural views on the IT-based Enterprise Management system, i.e.

• the business and management perspective (user's view)
• the management information system perspective (designer's view) and
• the information technology perspective (programmer's view).

as well as the fundamental distinction between

• stock entities and
• flow entities.

Combining the two dimensions in matrix form gives the "B&M semantic Integration Framework". This comprehensive integration framework allows gives a B&M semantic approach for solving different kinds of integration problems, i.e. are vertical, horizontal and technological intra- as well as inter-enterprise related integration problems.