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

Summary/Abstract: Technological progress caused new challenges to the protection of personal data and the privacy of individuals. Those challenges 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 non-systematic fulfillment 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 are collected by groups of persons 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 for the purposes of collecting, analyzing, and storing personal data. The used research methods are the logical, deductive, and comparative methods, as well as the methods of analysis and synthesis.

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