The Impact of General Data Protection Regulation in The Accounting Profession – Evidences from Romania

Stanciu, Victoria; Rîndașu, Sînziana-Maria

doi:10.5171/2018.758054

Cited by 3 publications

(3 citation statements)

References 7 publications

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“…In some countries, the right to free practice is conditional on membership in a professional association. Regulations are essential in the accounting profession, because accounting procedures are complex and involve the processing of a large volume of confidential information [26]. In other countries, the accounting profession is self-regulating and the right to free practice may or may not be conditioned by membership.…”

Section: Literature Reviewmentioning

confidence: 99%

Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe

et al. 2022

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The objective of this research was to evaluate the development and digitalization of professional services in the field of accounting and finance, as well as to calculate and compare several indicators of the development of the profession in each European country. We also sought to identify the factors that drive the development of the accounting and finance profession at the international level. We collected rich information on 337 professional associations in 40 countries in Europe. Using this dataset, 20 accounting and finance services and 14 membership services and benefits provided by professional associations were identified. Digitalization of the profession is a prominent membership service, but also a characteristic of country competitiveness. The results of the intergroup analysis showed that high-income countries have a significantly larger number of professional associations and services compared to middle-income countries. Furthermore, the accounting and finance profession in high-income countries covers a larger number of accounting and membership services. The size of the population and the competitiveness of the national economy are the main predictors of the development and digitalization of the accounting and finance profession in a country. This research has implications for professional associations and national regulators in reducing disparities between European countries on the matter of accounting education and service quality. The scale of this research can provide institutional actors with a holistic perspective on the accounting and finance profession at the national and international level.

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Section: Literature Reviewmentioning

confidence: 99%

Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe

et al. 2022

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“…Most problem with compliance are found in SMEs (with the exception of companies with an existing security focus), since they have more limited resources (Lindqvist 2018;Sirur et al 2018). Some researchers focus on a specific article in GDPR, for instance data portability, certification and privacy (Ataei et al 2018b;Bu-pasha 2017;De Hert et al 2017;Graef et al 2018;Lindqvist 2018;Rodrigues et al 2016;Urquhart et al 2018;Vanberg and Ünver 2017) or a specific sector/business (Erdos 2016;Grundstrom et al 2019;Lopes and Oliveira 2018;Stanciu and Rîndașu 2018).…”

Section: Research State Of the Artmentioning

confidence: 99%

A Framework for GDPR Compliance for Small- and Medium-Sized Enterprises

Brodin

2019

Eur J Secur Res

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The EU's General Data Protection (GDPR) is an EU regulation that affects everyone in the EU and all organisations outside the EU that wants to do business with the EU. GDPR introduces tougher requirements for processing personal data, which may be difficult for many small-and medium-sized enterprises (SMEs) to follow without major adjustments. This work uses design science to develop a framework for SMEs to adapt to GDPR. The framework was empirically evaluated in three different types of organisations, resulting of GDPR compliance according to their Data Protection Officers. It was also theoretical evaluated against scientific literature including the identified implications of GDPR. In this paper the framework is presented, from initial analysis and design to implementation and future work, with advice on how to work with each part to achieve compliance. The paper also highlights some of the most important changes in GDPR compared to its predecessor, Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (DIR95).

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“…Desde a divulgação de regulamentações acerca de proteção de dados, pesquisadores de distintas áreas do conhecimento caminharam no sentido de avaliar como estas impactariam em diferentes campos, como o marketing (STANCIU; RÎNDAȘU, 2018) e o direito (MARINHO, 2020). Da mesma forma, considerando o avanço da tecnologia e da rapidez do compartilhamento de dados, essa importância também ocorre na área contábil (SCHIRMER; THAINES, 2021), visto que é uma das áreas que mais demandam, reúnem e processam dados em uma empresa, o que inclui dados pessoais relativos a funcionários, clientes e fornecedores (KRUGER et al, 2021;STANCIU;RÎNDAȘU, 2018).…”

Section: Introduçã Ounclassified

LGPD: novos fatores associados à sua aderência por profissionais de contabilidade

Santos,

Fragoso,

Froma

et al. 2024

REDECA

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Avaliou-se nesta investigação o nível de aderência dos profissionais de contabilidade da cidade de Curitiba à Lei Geral de Proteção de Dados (LGPD). A abordagem em amplitude oportunizou identificar associações entre aspectos ligados à aderência à LGPD com fatores relacionados ao perfil destes profissionais. Dados foram coletados a partir de um questionário eletrônico autoadministrado, tendo sido obtidas 178 respostas válidas. Para análise dos dados, foram aplicadas técnicas quantitativas univariadas e bivariadas. Os resultados reforçam evidências de que o suprimento de lacunas de capacitação sobre LGPD passa pela atuação das organizações onde os profissionais de contabilidade trabalham. As lacunas foram observadas principalmente em profissionais mais experientes, nos que atuam na área de contabilidade e no setor do comércio. Tais achados trazem implicações para organizações que possuem profissionais de contabilidade e possibilita direcionamentos para ações de capacitação promovidas por conselhos de classe, associações, sindicatos e instituições de ensino.

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The Impact of General Data Protection Regulation in The Accounting Profession – Evidences from Romania

Abstract: The technological progress changed during the last decades, leading to a huge amount of stored and shared data, as part of the value creation process. New developments

Cited by 3 publications

References 7 publications

Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe

Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe

A Framework for GDPR Compliance for Small- and Medium-Sized Enterprises

LGPD: novos fatores associados à sua aderência por profissionais de contabilidade

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