Abstract:

Digitization represents a technological progress that has turned the business worldwide in times of the covid crisis. It was a lifeline that helped companies survive and survive in order to overcome the covid crisis. Accounting firms are not excluded from this economic upheaval. However, the digitization of accounting firms has advantages and disadvantages. In this article, we will expose the impact of digitalization on accounting firms by focusing on the strategies implemented by heads of accounting firms to react to digitization and not be replaced. Our study also makes it possible to identify the main factors of resilience of client companies of accounting firms which helped them to overcome the covid crisis.