scholarly journals The Impact of General Data Protection Regulation in The Accounting Profession – Evidences from Romania

2018 ◽  
Vol 2018 ◽  
pp. 1-9
Author(s):  
Victoria Stanciu ◽  
Sînziana-Maria Rîndașu
Keyword(s):  
Data Protection ◽  
Accounting Profession ◽  
General Data Protection Regulation ◽  
General Data ◽  
The Impact

scholarly journals Transparency you can trust: Transparency requirements for artificial intelligence between legal norms and contextual concerns

2019 ◽  
Vol 6 (1) ◽  
pp. 205395171986054 ◽  
Author(s):  
Heike Felzmann ◽  
Eduard Fosch Villaronga ◽  
Christoph Lutz ◽  
Aurelia Tamò-Larrieux
Keyword(s):  
Artificial Intelligence ◽  
Data Protection ◽  
Contextual Factors ◽  
Information Provision ◽  
Human Robot Interaction ◽  
Future Research ◽  
General Data Protection Regulation ◽  
Wide Range ◽  
General Data ◽  
The Impact

Transparency is now a fundamental principle for data processing under the General Data Protection Regulation. We explore what this requirement entails for artificial intelligence and automated decision-making systems. We address the topic of transparency in artificial intelligence by integrating legal, social, and ethical aspects. We first investigate the ratio legis of the transparency requirement in the General Data Protection Regulation and its ethical underpinnings, showing its focus on the provision of information and explanation. We then discuss the pitfalls with respect to this requirement by focusing on the significance of contextual and performative factors in the implementation of transparency. We show that human–computer interaction and human-robot interaction literature do not provide clear results with respect to the benefits of transparency for users of artificial intelligence technologies due to the impact of a wide range of contextual factors, including performative aspects. We conclude by integrating the information- and explanation-based approach to transparency with the critical contextual approach, proposing that transparency as required by the General Data Protection Regulation in itself may be insufficient to achieve the positive goals associated with transparency. Instead, we propose to understand transparency relationally, where information provision is conceptualized as communication between technology providers and users, and where assessments of trustworthiness based on contextual factors mediate the value of transparency communications. This relational concept of transparency points to future research directions for the study of transparency in artificial intelligence systems and should be taken into account in policymaking.

The benefits and challenges of general data protection regulation for the information technology sector

2019 ◽  
Vol 21 (5) ◽  
pp. 510-524 ◽  
Author(s):  
Nazar Poritskiy ◽  
Flávio Oliveira ◽  
Fernando Almeida
Keyword(s):  
Information Technology ◽  
Data Protection ◽  
The State ◽  
Quantitative Methodology ◽  
Content Type ◽  
General Data Protection Regulation ◽  
European Data ◽  
General Data ◽  
The Right ◽  
The Impact

PurposeThe implementation of European data protection is a challenge for businesses and has imposed legal, technical and organizational changes for companies. This study aims to explore the benefits and challenges that companies operating in the information technology (IT) sector have experienced in applying the European data protection. Additionally, this study aims to explore whether the benefits and challenges faced by these companies were different considering their dimension and the state of implementation of the regulation.Design/methodology/approachThis study adopts a quantitative methodology, based on a survey conducted with Portuguese IT companies. The survey is composed of 30 questions divided into three sections, namely, control data; assessment; and benefits and challenges. The survey was created on Google Drive and distributed among Portuguese IT companies between March and April of 2019. The data were analyzed using the Stata software using descriptive and inferential analysis techniques using the ANOVA one-way test.FindingsA total of 286 responses were received. The main benefits identified by the application of European data protection include increased confidence and legal clarification. On the other hand, the main challenges include the execution of audits to systems and processes and the application of the right to erasure. The findings allow us to conclude that the state of implementation of the general data protection regulation (GDPR), and the type of company are discriminating factors in the perception of benefits and challenges.Research limitations/implicationsThis study has essentially practical implications. Based on the synthesis of the benefits and challenges posed by the adoption of European data protection, it is possible to assess the relative importance and impact of the benefits and challenges faced by companies in the IT sector. However, this study does not explore the type of challenges that are placed at each stage of the adoption of European data protection and does not take into account the specificities of the activities carried out by each of these companies.Originality/valueThe implementation of the GDPR is still in an initial phase. This study is pioneering in synthesizing the main benefits and challenges of its adoption considering the companies operating in the IT sector. Furthermore, this study explores the impact of the size of the company and the status of implementation of the GDPR on the perception of the established benefits and challenges.

The Proposed New EU General Data Protection Regulation

2012 ◽  
Vol 13 (2) ◽  
Author(s):  
Peter Traung
Keyword(s):  
Data Protection ◽  
Personal Data ◽  
Net Benefit ◽  
General Data Protection Regulation ◽  
Administrative Burden ◽  
General Data ◽  
The Law ◽  
Compliance With The Law ◽  
Considerable Work ◽  
The Impact

AbstractAmong other things, the proposed General Data Protection Regulation aims at substantially reducing fragmentation, administrative burden and cost and to provide clear rules, simplifying the legal environment. This article argues that considerable work is needed to achieve those goals and that the proposal fails to provide either substantial legal certainty or simplification, that it adds administrative burden while leaving ample risk of fragmentation. In particular, the proposal misses the opportunity of strengthening data protection while achieving substantial simplification through abolishing the controller/ processor distinction and allowing transfers with no reduction of the controller’s liability. Large parts of the proposal depend entirely on clarification through delegated acts issued by the Commission. Prospects for those being adopted look dire. Failing either delegated acts or substantial redrafting, those parts may become dead letter or worse. There is a highly problematic obligation to “demonstrate compliance” with the law. The proportionate alternative to a number of other obligations on controllers, such as to maintain various documentation, appoint data protection officers etc, is to include such obligations as possible behavioural sanctions in case of a proven breach of the law. The proposal also appears to raise issues regarding freedom of movement. The impact assessment largely fails to demonstrate a need and net benefit from the proposed additional obligations. It also appears to severely underestimate the costs of the proposals, partly due to what appears to be arithmetic errors. The proposal does interestingly and rudimentarily put a value on personal data, but the approach could be extended.

Sign in / Sign up

Export Citation Format

Share Document