dc.contributor | Krüger, Cristiane | |
dc.creator | Raddatz, Juliano Carlos | |
dc.creator | Toaldo, Roberto | |
dc.date.accessioned | 2023-05-03T16:57:52Z | |
dc.date.accessioned | 2023-09-04T19:34:25Z | |
dc.date.available | 2023-05-03T16:57:52Z | |
dc.date.available | 2023-09-04T19:34:25Z | |
dc.date.created | 2023-05-03T16:57:52Z | |
dc.date.issued | 2022-12-30 | |
dc.identifier | RADDATZ, J. C; TOALDO, R. Lei geral de proteção de dados pessoais: validação de uma escala para adequação dos escritórios de contabilidade. 2023. 97 p.
Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis)-
Universidade Federal de Santa Maria, Santa Maria, RS, 2023. | |
dc.identifier | http://repositorio.ufsm.br/handle/1/28925 | |
dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/8626726 | |
dc.description.abstract | The application of the General Data Protection Law (LGPD) is directly related to
accounting offices, in view of their relevance in adapting to the precepts of the law,
guaranteeing the fundamental rights of freedom and privacy, transmitting
transparency, security and trust in the handling of sensitive personal data. In view of
this, the objective was to validate a script for adapting the LGPD in accounting offices,
developed by Krüger et al., (2022). The benchmark is anchored in accounting,
information systems and LGPD. The methodology is classified as quantitative,
descriptive and survey. The sample consists of 188 accounting professionals from the
city of Santa Maria/Rio Grande do Sul. Data were obtained through a questionnaire
and the analysis included descriptive statistics, exploratory factor analysis, reliability,
normality, and correlation. The descriptive results showed that the entities are
concerned about the training of employees for the storage, handling, and security of
accounting information. Factor analysis validated the researched script, which now
consists of seven factors that explain approximately 68% of the adequacy of the LGPD
in accounting offices. The factors are maintenance and monitoring, education and
organizational culture, verification and adequacy of contracts, security, privacy,
general evaluation of the use of personal data, and storage and disposal. All factors
were positively associated with each other. In view of this, the main contribution of the
research concerns the validation of the scale, a tool that can be adopted by accounting
offices as a support in the implementation and adaptation of the LGPD in their entity. | |
dc.publisher | Universidade Federal de Santa Maria | |
dc.publisher | Brasil | |
dc.publisher | UFSM | |
dc.publisher | Centro de Ciências Sociais e Humanas | |
dc.rights | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
dc.rights | Acesso Aberto | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 International | |
dc.subject | Lei 13.709 | |
dc.subject | Profissional da contabilidade | |
dc.subject | Escritório contábil | |
dc.subject | Sistemas de informação | |
dc.subject | Law 13.709 | |
dc.subject | Accounting professional | |
dc.subject | Accounting office | |
dc.subject | Information systems | |
dc.title | Lei geral de proteção de dados pessoais: validação de uma escala para adequação dos escritórios de contabilidade | |
dc.type | Trabalho de Conclusão de Curso de Graduação | |