I libri di Ca’ Foscari

Evoluzione e prospettive della regolamentazione contabile

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open access

Lingua: it

Keywords IASB • International standard setting • Financial reporting • Accounting regulation • Legitimacy

Copyright © 2026 Carlo Marcon, Francesco Scarpa. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.

Permalink http://doi.org/10.30687/979-12-5742-081-9/015


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This article examines the evolution of accounting regulation from the Italian doctrinal tradition to international standard setting. It traces the transition from Zappa’s theoretical framework to the institutionalization of accounting standards, focusing on the emergence of the IASB, its legitimacy, stakeholder participation and agenda-setting processes. The study discusses current challenges and future prospects, emphasizing the need to balance technical regulation with the cognitive function of financial reporting.