Analisi bayesiana, incertezza valutativa ed eterogeneità nelle discipline contabili

This paper examines the relationship between Gino Zappa’s conception of accounting uncertainty and Bruno de Finetti’s subjective probability, showing how their perspectives provide a coherent foundation for Bayesian accounting research. After reconstructing their theoretical contributions, the paper discusses Bayesian inference, hierarchical models and model averaging as tools for representing valuation uncertainty and firm heterogeneity. Finally, it highlights the potential integration of Bayesian methods with artificial intelligence and machine learning in financial and sustainability reporting.