I libri di Ca’ Foscari

Dai modelli contabili ai sistemi algoritmici. Implicazioni per l’Economia aziendale

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Abstract

A century after Gino Zappa’s 1926 inaugural lecture, artificial intelligence (AI) is reshaping the cognitive function he assigned to accounting. This chapter argues that AI's modes of automation and augmentation are not a break with the Zappian program but its latest evolutionary phase: algorithmic systems turn economic events into decision-relevant knowledge. Three discontinuities – model opacity, the probabilistic ontology of business facts, and algorithmic agency – delimit that continuity. The EU AI Act and Italian Law 132/2025 are read as legal codifications of Zappian valuation transparency, opening trajectories for accountability and managerial competence.


open access

Pubblicato 21 Settembre 2026 | Lingua: it

Keywords Automation-augmentation • Algorithmic accountability • Accounting Artificial Intelligence • Gino Zappa

Copyright © 2026 Maurizio Massaro, Francesca Dal Mas, Carlo Bagnoli. 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/10.30687/979-12-5742-081-9/012


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