Compliance with Brazil’s General Data Protection Law (LGPD)
Maressa Pontes da Costa, Stella Maris Lima Altoé · Revista Catarinense da Ciência Contábil · 2025
The objective of this study is to analyze the effects of behaviors and governance mechanisms on compliance with the General Data Protection Law (LGPD) from the perspective of accounting professionals. The research was conducted in accounting firms located in the city of Guarapuava, Paraná, Brazil. Data were processed using descriptive statistics and structural equation modeling. The model analysis was based on two constructs: (i) workplace behaviors and (ii) governance mechanisms, both of which were examined in relation to LGPD compliance. The final sample comprised 84 responses. The results indicate that behaviors and governance mechanisms are significant determinants of compliance with the LGPD. This study offers academic contributions by exploring the application of the LGPD within the accounting sector. Furthermore, it raises awareness among both accounting professionals and data subjects, highlighting that appropriate behaviors and the implementation of governance mechanisms are critical to achieving compliance with the LGPD. The research distinguishes itself from previous studies by detailing how these determinants are effectively applied in the daily routines of accounting professionals, thereby contributing to a deeper and more practical understanding of the compliance process. It also offers practical insights for professionals in the field, suggesting strategies to enhance data security and adopt effective governance practices, while encouraging a proactive and voluntary approach to information protection. From a theoretical standpoint, the study advances the discussion by considering that Responsive Regulation Theory (RRT) addresses the potential of experiences and perceptions of threat and cooperation among regulated parties to connect with internal motivations that may influence compliance behavior.