Perfil e evolução da produção científica sobre a Lei nº 13.709/2018 aplicada às Ciências Contábeis: uma análise bibliométrica
Accounting is an applied social science that arises from the need of building and assuring patrimony. The development of this area follows social and market demands. One of the accountant's main attributions is to provide relevant and useful information to users. In order to do that, accessing...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/49278 |
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| Resumo: | Accounting is an applied social science that arises from the need of building and assuring patrimony. The development of this area follows social and market demands. One of the accountant's main attributions is to provide relevant and useful information to users. In order to do that, accessing third party personal data is, sometimes, an essential condition for the service provision. Nonetheless, considering today's technological context, where personal data are treated by the market as a real source of wealth, the protection of such information comes as a demand for the prevention of frauds. Therefore, security and treatment of data are contemporary issues, with broad repercussion, and the Brazilian General Data Protection Law (GDPL), created in 2018, is born to emphasize such observance. Given what was previously exposed, the present work aims to trace a profile about the scientific development in the Accountancy area with respect to GDPL. A bibliographic review of papers published between August 2018 and July of 2022 was performed, using the Sucupira's databases, Brazilian Accounting Congresses, published Journals with Qualis/CAPES rating and Google Scholar. The methodology herein utilized was exploratory and descriptive, with the usage of bibliographic and documental research procedures. Due to the theme's contemporaneity, one can perceive a small number of relevant scientific work on the subject and the lack of consolidated research networks on the Accounting Sciences program. With this in mind, future research questions were raised. |
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