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Enterprise Risk Management, governance systems and accounting practices are currently being applied to businesses without full coordination between them. The incorrect use of ERM models all over Europe could be hindering the potential benefits from its correct implementation and could constitute a barrier to the consolidation of a proper risk culture.Enterprise Risk Management in Europe advances understanding of ERM in Europe, providing a novel and unique set of perspectives on the ongoing dynamics between ERM and corporate processes. The contributors provide an in-depth analysis of the research benefits for the countries examined, looking at why, when and how ERM has developed over time. This book focuses on practical issues and identifying existing knowledge gaps, offering a fresh comprehension of the cultural and contextual factors surrounding its inception and further expansion. Also largely discussed is the role played by national and international regulatory and economic circumstances.Enterprise Risk Management in Europe is an essential guide for researchers, practitioners and policy makers both in and beyond European borders.
Marco Maffei is full Professor of Accounting at the University of Naples Federico II where he teaches Advanced Financial Accounting and Auditing. His areas of research include enterprise risk management, risk disclosure and performance measurement.
Chapter 1. Introduction Marco Maffei Chapter 2. Enterprise Risk Management in France Mohamed Taieb Hamadi, Caroline Aubry and Sami El OmarChapter 3. Enterprise Risk Management in Germany Georgios Grammenidis and Martin R.W. HieblChapter 4. Enterprise Risk Management in Greece George Raounas, Dimitris Apostolidis, Constantinos Lefcaditis and Emmanuel MarkakisChapter 5. Enterprise Risk Management in Italy Clelia Fiondella and Claudia ZagariaChapter 6. Enterprise Risk Management in Lithuania Valdonė Darškuvienė, Vilma Nasteckienė and Edvinas SamysChapter 7. Enterprise Risk Management in Netherlands Nicola Dalla ViaChapter 8. Enterprise Risk Management in Norway Anita Meidell and Kjell Ove RøsokChapter 9. Enterprise Risk Management in Poland Bogdan BuczkowskiChapter 10. Enterprise Risk Management in Portugal Cláudia Roberta de Araújo Alves Pinto, Graça Maria do Carmo Azevedo and Jonas da Silva OliveiraChapter 11. Enterprise Risk Management in Spain Raffaela Casciello, Manuel Giralt Herrero, Catherina Di Paolantonio Martorell and Diego Alcoceba ÁlvarezChapter 12. Enterprise Risk Management in Sweden Jason Crawford and Fredrik NilssonChapter 13. Enterprise Risk Management in Switzerland Stefan Hunziker and Mirjam DurrerChapter 14. Enterprise Risk Management in United Kingdom Irma Malafronte and John PereiraChapter 15. Enterprise Risk Management in Practice: A European perspective Paola RadaelliChapter 16. Enterprise Risk Management across Europe Marco Maffei and Rosanna Spanò