The ongoing process of professionalization of accountants Analysis of past and future trends to provide some recommendations to the Italian accountants in the process of professional rebuilding

Abstract

The purpose of the paper is investigating relevant past and present key change drivers of the process of professionalization of accountants worldwide. In particular, the attention will be focused on Italian accountants who are experiencing a complicated period because of the regulatory oppression, the competition with other professions and the increasing and changing demand of their clients. The historical reconstruction aims at identifying future trends in order to provide some recommendations to accountants in Italy in order to rebuild the profession.