General Data Protection Law

Technological advances make it possible to quickly access and share personal data and information, which demands greater security and requires conscious attitudes from the different professionals who deal with these issues. Accounting professionals stand out in this universe for being responsible for customer, supplier, and employee data. The information insecurity scenario led to the creation of the General Data Protection Law (GDPL), a specific legislation for personal data handling. Driven by this context, this research aimed to analyze the GDPL compliance determinants among accounting professionals. In order to achieve this purpose, we conducted a quantitative, descriptive, survey study. For data collection, we developed and applied an online questionnaire addressed to accounting professionals. The final surveyed sample totaled 194 respondents. We performed the data analysis through Structural Equation Modeling. The validated model showed the dimensions of personal behaviors and attitudes and governance mechanisms as determinants, explaining 26.3% of GDPL compliance. This research contributes to the understanding of behavioral aspects of accounting professionals in face of the new legislation. It is an unprecedented approach and fills a gap in the accounting area, presenting useful contributions for educational institutions, class associations, and companies in the area.

Skills of effective communication in the field of accounting

The current stage of training future accountants is characterized by the development of their desire to be socially active and responsible, high level of communication, critical thinking and breadth of professional outlook, because the communication skills of accounting professionals are part of intellectual and educational components of their training. accountants need to master the relevant knowledge base and then turn the acquired knowledge into skills and abilities.

Impact of Lifelong-Learning Mindset on Career Success of Professionals in the Field of Accounting

The notion that the lifelong-learning concept bolsters career success is one of the popular and debated research areas in the world. Within the Sri Lankan context, there is a lack of evidence to determine this concept and only have the impression that a lifelong-learning mindset positively impacts career success. Therefore, this conceptual query is carried out to warrant scholarly investigation that encapsulates the impact of a lifelong-learning mindset on the career success of accounting professionals in Sri Lanka. By bridging the lacuna in existing research studies and determining the relationship between lifelong mindset and career success in the Sri Lankan context, this study tries to fulfill the empirical gap and contribute new knowledge. The study was conducted in SLIIT Business School, SLIIT, Sri Lanka during the time period between February to October 2021. Adopting an online questionnaire survey strategy and convenience sampling method, primary data was collected from a sample of 384 respondents who are accounting professionals in the Western Province of Sri Lanka. Descriptive statistics, correlation analysis, and multiple linear regression analysis were used to analyze the data and interpret the findings. According to the findings, there is a significant impact on career success from a lifelong-learning mindset, and a positive relationship between lifelong-learning mindset and career success with a Pearson Correlation Coefficient of +.729. The study discovered that increasing the Lifelong-learning mindset attitude by one unit increases the career success of accounting professionals by 77.9 percent (P = 0.000). The research found that out of three factors, namely, learning curiosity, strategic thinking, and resilience; only curiosity and resilience have a statically significant impact on career success in Sri Lanka. A finding this research was able to identify is that strategic thinking does not significantly impact career success within the Sri Lankan context.

Bem-Estar Subjetivo e Comprometimento Organizacional: um Estudo com Profissionais Contábeis

A regulação emocional ocorre através da expressão dos sentimentos no dia a dia e está relacionada diretamente ao bem-estar subjetivo. Este é um tema de discussões entre os gestores das empresas por estar associado com o comprometimento no trabalho. Este estudo teve como objetivo relacionar o bem-estar subjetivo com o comprometimento organizacional dos profissionais contábeis. A pesquisa foi quantitativa e exploratória. A população esteve composta por 208 colaboradores de quatro escritórios contábeis do Sul do Brasil, resultando em uma amostra de 155 respondentes. Os dados foram coletados através da aplicação de um questionário de autopreenchimento dividido em duas partes. A primeira, com base em Albuquerque e Tróccoli (2004) foi utilizada uma escala para avaliar o bem-estar subjetivo sendo dividido em afeto positivo, negativo e satisfação com a vida. A segunda, para mensurar o comprometimento organizacional com base no modelo de Meyer e Allen (1991) sendo dividido em comprometimento afetivo, instrumental e normativo. Os resultados obtidos demonstraram que o comprometimento afetivo dos colaboradores está diretamente relacionado com os afetos positivos e com a satisfação com a vida. Verificou-se também, que para os profissionais contábeis participantes da pesquisa, quanto maior o comprometimento normativo e instrumental, maiores são os afetos negativos e menor é a sua satisfação com a vida. ABSTRACT Emotional regulation occurs through the expression of feelings daily and is directly related to subjective well-being. This is a topic of discussion among company managers as it is associated with commitment at work. This study aimed to relate the subjective well-being with the organizational commitment of accounting professionals. The research was quantitative and exploratory. The population consisted of 208 employees from four accounting offices in southern Brazil, resulting in a sample of 155 respondents. Data were collected through the application of a self-administered questionnaire divided into two parts. The first, based on Albuquerque and Tróccoli (2004), used a scale to assess subjective well-being divided into positive, negative affect and life satisfaction. The second, to measure organizational commitment based on the model of Meyer and Allen (1991) being divided into affective, instrumental, and normative commitment. The results obtained showed that the employees' affective commitment is directly related to positive affections and satisfaction with life. It was also found that for the accounting professionals participating in the survey, the greater the normative and instrumental commitment, the greater the negative affect and the lower their satisfaction with life.

Impact of Organizational Commitment on Accounting Professionals’ Performance: Case of Accounting Firms

Purpose–This study examines the impact of organizational commitment(OC)on job performance. Two hundredforty professionals participated in this study. Design/methodology/approach–Our methodology has been applied toof 240 professional accountants who work in accounting offices in Tunisia. Findings–The results show that both affective and continuity dimensions have a positive and significant impact on performance, whereas the normative commitment has a positive but not significant effect. Originality/value–our knowledge, very little research has been conducted to investigate the accounting profession. our study aimed to fill this gap by studying the impact of OC on job performance of accounting professionals in the Tunisian context.