A detection structure for a z-axis resonant accelerometer is provided with an inertial mass anchored to a substrate by means of elastic anchorage elements so as to be suspended above the substrate and perform an inertial movement of rotation about a first axis of rotation belonging to a plane of main extension of the inertial mass, in response to an external acceleration acting along a vertical axis transverse with respect to the plane; and a first resonator element and a second resonator element, which are mechanically coupled to the inertial mass by respective elastic supporting elements, which enable a movement of rotation about a second axis of rotation and a third axis of rotation, in a resonance condition. In particular, the second axis of rotation and the third axis of rotation are parallel to one another, and are moreover parallel to the first axis of rotation of the inertial mass.