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

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.