Not in the context of a length limited conference paper. An implementation adds details for memory allocation and use of data structures &c. This is a distraction in the exposition of an algorithm. It's useful if authors make a well commented implementation available, but the actual paper should contain an abstract definition of the algorithm.
Many mathematical concepts cannot be translated into programming, since computation is by definition discrete. For example, even a simple concept like irrational numbers cannot be completely captured by code.