10th WORKSHOP ON ACCOUNTING AND REGULATION SIENA – JUNE 25-27, 2026

È aperta la Call for Paper del 10 th WORKSHOP ON ACCOUNTING AND REGULATION che si svolgerà a Siena, presso il dipartimento di studi aziendali e giuridici (DISAG) da Giovedì, 25 Giugno, 2026 – 09:00 a Sabato, 27 Giugno, 2026 – 19:00

CALL FOR PAPER

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?