{"id":214,"date":"2026-04-17T09:45:10","date_gmt":"2026-04-17T09:45:10","guid":{"rendered":"https:\/\/www.congressi.unisi.it\/accountingregulation\/?page_id=214"},"modified":"2026-05-27T12:17:52","modified_gmt":"2026-05-27T12:17:52","slug":"214-2","status":"publish","type":"page","link":"https:\/\/www.congressi.unisi.it\/accountingregulation\/","title":{"rendered":""},"content":{"rendered":"
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The aim of the Tenth Workshop in this series is to make an informed contribution to the wider debate on the role of accounting and financial reporting as a regulated activity, especially highlighting any interactions with corporate governance, auditing and finance. We ask whether reporting standards should be formulated with the aim to solely help users predict, evaluate and compare future cash flows and their associated uncertainty or to also promote the efficient allocation of resources, as explicitly recognized by Conceptual Frameworks. In a similar vein, should the reporting objectives include the provision of information about external benefits conferred and costs imposed on other entities or individuals? Should distributional considerations enter the standard setting debate, or should the role of accounting standard setters be more narrowly defined as meeting stakeholders’ needs, leaving issues of economic efficiency, stability and growth, as well as welfare considerations, to governmental institutions? This workshop provides a unique opportunity to offer new insights into these aspects of the regulatory processes, especially in the current economic climate. What, for instance, has been the impact of exit valuation and the recording of impairment losses in illiquid markets? Have recent frictions between political institutions and standards setters been due, at least partially, to a difference in objectives between the two? Would the inclusion of economic stability and growth as additional objectives of the standards setters have eliminated or at least reduced the frictions? What are the implications of moves towards deregulation in the changing world order, given the potential for financial deregulation posited by the last US administration, and the UK\u2019s ongoing negotiations with the EU?

Professional Training and Continuing Education<\/strong>
The Workshop on Accounting and Regulation is designed as an advanced training and professional development activity aimed at academics, researchers, PhD students, and professionals interested in national, European, and international accounting and reporting standards. The event has educational and training purposes and promotes continuing professional education and the exchange of knowledge on the latest developments in accounting regulation, financial and non-financial reporting, and related professional practices. Certificates of participation will be issued to attendees.<\/p>\n\n\n

DEADLINES<\/h6>\n\n\n\n

April 24th<\/sup>, 2026 <\/strong>
Deadline for submission of papers or extended abstracts
May 4th<\/sup>, 2026 <\/strong>
Authors notified of acceptance <\/p>\n\n\n\n

ORGANISING CONTACT IN SIENA<\/strong>
Roberto Di Pietra, University of Siena<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

The aim of the Tenth Workshop in this series is to make an informed contribution to the wider debate on the role of accounting and financial reporting as a regulated activity, especially highlighting any interactions with corporate governance, auditing and finance. We ask whether reporting standards should be formulated with the aim to solely help … Continua a leggere <\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"saved_in_kubio":false,"footnotes":""},"class_list":["post-214","page","type-page","status-publish","hentry"],"kubio_ai_page_context":{"short_desc":"","purpose":"general"},"_links":{"self":[{"href":"https:\/\/www.congressi.unisi.it\/accountingregulation\/wp-json\/wp\/v2\/pages\/214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.congressi.unisi.it\/accountingregulation\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.congressi.unisi.it\/accountingregulation\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.congressi.unisi.it\/accountingregulation\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.congressi.unisi.it\/accountingregulation\/wp-json\/wp\/v2\/comments?post=214"}],"version-history":[{"count":10,"href":"https:\/\/www.congressi.unisi.it\/accountingregulation\/wp-json\/wp\/v2\/pages\/214\/revisions"}],"predecessor-version":[{"id":323,"href":"https:\/\/www.congressi.unisi.it\/accountingregulation\/wp-json\/wp\/v2\/pages\/214\/revisions\/323"}],"wp:attachment":[{"href":"https:\/\/www.congressi.unisi.it\/accountingregulation\/wp-json\/wp\/v2\/media?parent=214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}