MEMS resonant accelerometer having improved electrical characteristics

A MEMS resonant accelerometer is disclosed, having: a proof mass coupled to a first anchoring region via a first elastic element so as to be free to move along a sensing axis in response to an external acceleration; and a first resonant element mechanically coupled to the proof mass through the first elastic element so as to be subject to a first axial stress when the proof mass moves along the sensing axis and thus to a first variation of a resonant frequency. The MEMS resonant accelerometer is further provided with a second resonant element mechanically coupled to the proof mass through a second elastic element so as to be subject to a second axial stress when the proof mass moves along the sensing axis, substantially opposite to the first axial stress, and thus to a second variation of a resonant frequency, opposite to the first variation.