I libri di Ca’ Foscari

Le nuove tendenze dell’Economia Aziendale

Fondamenti, metodo e traiettorie del management contemporaneo

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Abstract

A century after Gino Zappa’s 1926 inaugural lecture in Venice, this volume’s ambition is to carry his intellectual legacy into the future, revisiting his vision of Economia Aziendale as a lens through which to interpret contemporary transformations in management. Scholars from different disciplines explore the firm as a unitary, dynamic and relational system through four perspectives: economic coordination, methods of knowledge, organizational change, and governance. From sustainability and risk to AI, accounting, finance, marketing and audit, the contributions show the generative power of Zappa’s thought: changing tools and contexts reinforce the need for integrated knowledge to govern complex organizations.

Keywords Data-driven audit • Future direction • Professionals • Shared value • International standard setting • Long-term orientation • Business economics • Time • Uncertainty • Internal control • Systemic risk • Board of Directors • Microhistory • Risk • Public Sector Organizations • Normal exception • IASB • Auditing • Managerialization • Stakeholder engagement • Integration • Silence of the archives • Sustainability • Methods of business knowledge • Accounting • Automation-augmentation • Economia Aziendale • Corporatization • Economic coordination • Governance • Legitimacy • Risk management • AI governance • Pricing • Academic research • Organization design • Consumer behavior • Accounting regulation • AI-driven enterprise • Intergenerational succession • Opportunities • Assembly theory • Accounting Artificial Intelligence • Data-driven decision-making • Marketing • Public Management • Risk society • Brand heritage • Zappa • Innovation • Performance measurement • Family business • Algorithms • Financial flexibility • Italian productive system • Measurement • Business continuity • Professional Judgment • Dynamic equilibrium • Ulrich Beck • Socioemotional wealth • Systems Thinking • Clues • Inter-organizational networks • Artificial Intelligence • Algorithmic accountability • Network contracts • Sustainability-oriented innovation • Competencies • De Finetti • Risks • Corporate governance • Economic and political performativity • Audit Quality • Transversal skills • Gino Zappa • Statistical culture • Business history • Unitarity • Bayesian analysis • Financial reporting • Organizational innovation • Performativity • Sustainable firm

Permalink http://doi.org/10.30687/979-12-5742-081-9 | e-ISBN 979-12-5742-081-9 | ISBN (PRINT) 979-12-5742-087-1 | Published Sept. 21, 2026 | Submitted July 15, 2026 | Language it

Copyright © 2026 Chiara Mio, Marco Fasan, Carlo Marcon, Silvia Panfilo. 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.