Abstract:

As the information technologies’ solutions are now part of the core majority of processes in the accounting area, the security of data became vital for the business continuity. As the General Data Protection Regulation (GDPR) will come into effect, the accountants and auditors can be also impacted if they are working with clients’ personal data. The aim of this study is to assess the impact of GDPR in the accounting information processes, providing guidance for the practitioners. Moreover, this study focus on assessing the current awareness level of the impact of the regulation among accountants and auditors and the results highlighted that there is a visible knowledge gap, in regard of GDPR. This is the first time, to our knowledge when a research focuses on the link between the accounting processes and the GDPR, in Romanian literature.