Global Data Protection Regulation: Implications for Accounting Research and Practice

ABSTRACT This commentary explores the implications of global personal data protection regulations for accounting researchers and practitioners. At the 2025 American Accounting Association (AAA) International Accounting Section Midyear Meeting, a panel discussion was held on global technology trends impacting accounting with one of the topics being the trend toward increasing legislative protections over data privacy in the wake of the European Union’s General Data Protection Regulation. The expansion of these laws across global jurisdictions, spurred by advancements in digital technologies (e.g., social media, artificial intelligence) and concerns over personal data handling by organizations, presents important opportunities for accountants, whose role has increasingly evolved toward broader responsibilities in information assurance. This article summarizes (and expands upon) some of the key points of the presentation relating to data privacy at the 2025 panel and offers suggestions for how both researchers and practitioners can contribute to and benefit from this evolving regulatory paradigm. JEL Classifications: M41; M48; K24.