Изследване на същността на счетоводните дейности в контекста на защитата на лични данни

A study of accounting activities in the context of personal data protection

Daniela Georgieva and Milena Mitkova

MPRA Paper from University Library of Munich, Germany

Abstract: Because of technological progress new challenges to the protection of personal data and the privacy of the individual have occurred. They are mostly related to risks of possible harm to individuals such as financial abuse, fraud, problems in exercising rights, and others. The specificity of the accounting activity requires accounting companies to handle a large set of personal data, the protection of which is among the national and European priorities. However, the purely formal fulfilment of the obligation to protect personal data can lead to some unethical actions by those companies. A clear definition of the types of data that groups of persons collect can have a proactive effect on the prevention of incorrect collection and analysis of personal information. The purpose of the paper is to outline the main activities and relationships that accounting companies have with internal (staff) and external (customers) persons to collect, analyze, and store personal data. The research methods used are the logical, deductive, and comparative methods, as well as the methods of analysis and synthesis.

Keywords: лични данни; счетоводители; счетоводна дейност; защита (search for similar items in EconPapers)
JEL-codes: K0 K00 M4 M41 M48 (search for similar items in EconPapers)
Date: 2022, Revised 2022
New Economics Papers: this item is included in nep-acc, nep-inv and nep-mac
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:117777

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