Le donne nella professione contabile: un’analisi empirica delle competenze digitali

The paper aims to analyse the type of digital competences disclosed by accountants in an attempt to understand whether there is or not a difference between the digital competences of female and male professionals. From a methodological point of view, 6,442 LinkedIn profiles of accountants have been analyzed using the text analysis. The results of the study show that the male accountants reveal more often the possession of digital competences than female. Additionally, the findings also highlight a limited development of advanced digital competences. This study is useful for professional bodies, regulators and educational institutions. Specifically, professional bodies and regulators should invest significantly in the digital training introducing new courses that the accountants should completed as part of their continuing professional development. As for educational institutions, it is important to update accounting programs in order to prepare future accountants to successfully navigate this new technological era.