Inovação na gestão de micro e pequenas empresas: assessoria de organizações contábeis na adequação à Lei Geral de Proteção de Dados - LGPD

Abstract

The General Data Protection Law (LGPD) was enacted in Brazil in 2018, to protect the fundamental rights of privacy and freedom of citizens to their personal data. Inspired by the General Data Protection Regulation (GDPR) of the European Union, the LGPD establishes principles and rules that must be followed by companies and institutions that collect, store, process, share, and eliminate personal data operating in Brazil, regardless of their size. In the specific context of micro and small businesses, they commonly turn to accounting organizations for assistance in their routines. Therefore, this work proposes an artifact to help these professionals contribute to compliance with the LGPD in this business segment. The methodology applied to develop this artifact was Design Science Research, which consists of designing artifacts to solve problems. The developed artifact consists of an easy-to-operate script, composed of fields extracted from the law, guidelines from the National Personal Data Protection Authority (ANPD), and research carried out through bibliographic research. This tool was validated by professionals from accounting organizations through consultations and interviews, who provided constructive suggestions for its improvement, making its application viable in micro and small companies. In addition, corporate governance and information security protocols were established to guide its implementation. This artifact is an innovative solution that allows accounting organizations to get closer to their clients, helping them understand processes and adapt to LGPD, improving efficiency, security, and compliance with the legislation. The technology adopted is simple and low-cost, which allows for greater accessibility. By rethinking their data collection practices, these organizations are finding ways to respect the privacy of data subjects. It also contributes as an innovative resource for academic research, providing a replicable and adaptable model for future studies on GDPR compliance and the intersection between accounting, corporate governance, and information security. [resumo fornecido pelo autor]