Практико-приложен анализ на обработването на лични данни в счетоводната дейност
Practical-applied analysis of the processing of personal data in the accounting activities

Summary/Abstract: The development of technology reflected to the need of strengthening the security and safety of personal data. This is among the priorities of the European Union, which implemented the Regulation (EU) 2016/679 (General Data Protection Regulation), entering into force on 25.05.2018. Due to the specifics of accounting, accountants process a significant amount of personal data. However, in accounting theory and practice, the issue of accountants as controllers or processors is not sufficiently studied. There are many practices in the processing of personal data, which do not provide sufficient protection for the information sent and received by accountants. The main purpose of the study is to analyze the practical-applied aspects of the accounting activity in the processing of personal data. This has been achieved through (1) theoretical research of scientific publications of Bulgarian and foreign authors; (2) presented data from an author's survey regarding the fulfillment of accountants’ obligations in the field of personal data protection legislation.

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