I libri di Ca’ Foscari

Interpretazione, giudizio e tecnologia: l’attualità del pensiero di Gino Zappa nella revisione contabile

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Abstract

This chapter reinterprets Gino Zappa’s Tendenze nuove negli studi di ragioneria (1927), examining its relevance to contemporary auditing in the age of artificial intelligence. It argues that Zappa’s shift from a technical view of accounting to a systemic, knowledge-based conception of the business entity offers conceptual insights that resonate with key features of digital auditing. Although artificial intelligence can significantly enhance data analysis, it cannot fully replace professional judgment or a holistic understanding of business phenomena. Zappa’s legacy therefore remains highly relevant for contemporary accounting and auditing scholarship, reinforcing the view that the value of technological innovation remains grounded in critical interpretation and professional judgment.


open access

Lingua: it

Keywords Auditing • Artificial Intelligence • Audit Quality • Systems Thinking • Professional Judgment

Copyright © 2026 Marisa Agostini, Daria Arkhipova. 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/10.30687/979-12-5742-081-9/008


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