Lei geral de proteção de dados pessoais: validação de uma escala para adequação dos escritórios de contabilidade

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.