RIVOLUZIONE DIGITALE: OPPORTUNITÀ O MINACCIA PER L'EVOLUZIONE DEL DOTTORE COMMERCIALISTA ITALIANO?

The chartered accountant is a professional who has always been in a continuos evolution, touching and improving the role of this figure. In recent times, the development of digitization has had a great impact on the activity of professional studios. The goal of this thesis is analyzing the footprint left by a more and more present digitization in professional studios, in particular in what concerns Italian chartered accountants, considering recent obligations and introductions. The analysis aims to answer to a main research question, a common thread which characterizes this dissertation: how is the digital revolution driving changes and the evolution of the chartered accountant's profession? What are opportunities and threats related to it? This thesis has been structured in six sections, firstly describing the reference literature and then providing an empirical analysis in order to directly describe the point of view of chartered accountants. In order to answer to the research question, the actors concerned have taken part to a questionnaire to conduct a deeper analysis. Answers which have been collected show a prevalent positive attitude towards digitization. Digital revolution could be considered an advantage in relation to those studios which are able to correctly exploit it, investing in training and innovation in order to convert it in a source of funding.