Evoluzione e prospettive della regolamentazione contabile

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.