Speaking exclusively to Football Presse, Incocciati said Sarri's appointment represents more than just a change of manager, arguing that the former Napoli, Chelsea and Juventus boss brings the tactical knowledge and personality required to guide Atalanta into their next chapter.
"Atalanta have chosen Sarri because of his experience," Incocciati said. "He has already worked at the highest level.
"He knows Serie A, he knows European football, and he knows how to build a team."
Sarri's journey to the top of Italian football has been one of the most unusual in modern coaching. After starting in the lower divisions while working as a banker, the Naples-born coach eventually reached Serie A with Empoli before transforming Napoli into title challengers, winning the Europa League with Chelsea and later claiming the Serie A title with Juventus.
Incocciati believes that background makes Sarri particularly suited to Atalanta's philosophy.
"Sometimes people forget Sarri's story," he said. "He did not arrive immediately at the biggest clubs. He built himself step by step.
"He understands football, he understands players, and he understands how to improve a team."
Atalanta's decision to appoint Sarri came after a hugely successful period under Gasperini, who transformed the club into one of Europe's most respected development models.
Incocciati believes the challenge for Sarri will be maintaining the identity that made Atalanta so admired while adding his own ideas.
"Atalanta have had a fantastic journey," he said. "They became a team that everybody respected. They played good football and developed important players.
"Now Sarri has to continue this work."
One of the biggest challenges facing Atalanta has been managing interest in their best players, with the club regularly selling stars for significant profits while continuing to rebuild.
Incocciati believes that business model is understandable but carries risks.
"When clubs have foreign investment or owners who look at football as a business, they also look at profits," he explained. "This happens with many clubs.
"Atalanta have done very well because they find players, they improve them and then they sell them."
The midfielder Ederson has been one of the latest examples, with reports of a proposed move to Manchester United dominating the summer window before the deal collapsed following medical concerns. Atalanta now expect the Brazilian to remain part of their squad.
Incocciati believes retaining key players would be a major boost for Sarri.
"Players like Ederson are important," he said. "If Atalanta can keep their best players, it gives Sarri a stronger base to work from."
The former striker also highlighted the importance of Atalanta's recruitment department, which has become one of the most admired in European football.
"They will already have other players behind the scenes," he said. "Players who maybe have not shown everything yet. This is the strength of Atalanta."
"They always find solutions."
Incocciati believes Sarri's arrival could also help the club continue developing technically gifted players rather than simply focusing on results.
"Football today needs technique," he said. "You need players who can think, who can create. Sarri has always believed in quality football."
With Atalanta now entering a new era, Incocciati believes the appointment of such an experienced coach shows the ambition of the club.
"They have built something important," he said. "Now they need to continue. Sarri is a coach who can give them this."
For Incocciati, Atalanta's success has never been built on one individual, but on a clear footballing vision.
The challenge for Sarri will be preserving that identity while adding his own chapter to one of Italian football's most remarkable modern stories.