La moderna figura del commercialista tra soft skills, alta intensità di conoscenza e tecnologie digitali

Abstract

The academic literature and the empirical evidence included in the Knowledge Based View agree in including, due to the peculiar characteristics and skills possessed, the figure of the accountant among knowledge professionals (knowledge workers). Starting from this assumption, this paper analyzes the factors that are determining the progressive evolution of this professional figure from the perspective of the diversification of the professional activity, with the reorganization of traditional areas and the aggregation between studies, of the use of management methods agile work performance (smart working), thanks to the use of digital technologies, and the development of transversal skills (soft skills) alongside technical-professional ones (hard skills)

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👤  Marina Capobianco