Affiliation:
1. University of Wisconsin–Oshkosh
2. Information Integrity Solutions
Abstract
ABSTRACT
Despite the efforts of regulatory bodies and the private sector, effective protection of personal data through legislation and business self-regulation efforts remains elusive. Privacy legislation is difficult because the flow of data is difficult to predict. Businesses tend to be ineffective at data protection because, generally, they misunderstand the value of the data they possess. Businesses, therefore, do not invest enough in protecting the undervalued asset and data are not managed to reflect their importance to organizations, individuals, and markets. This paper presents the argument that to understand data properly and to improve privacy protection, data must be valued. The paper also elaborates on major impediments to the valuation of data, as well as advantages of overcoming these impediments. In light of the paucity of both privacy and data valuation studies by accounting scholars, the paper also identifies opportunities for research.
Publisher
American Accounting Association
Subject
Management of Technology and Innovation,Information Systems and Management,Human-Computer Interaction,Accounting,Information Systems,Software,Management Information Systems
Reference97 articles.
1. Abrams, M. E.
2014. The Origins of Personal Data and Its Implications for Governance. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2510927
2. Cloud computing: Overview and risk analysis;Alali;Journal of Information Systems,2012
3. Allstate Corporation. 2015. Hey, Good Drivers: Safety Pays. Available at: https://www.allstate.com/landingpages/drivewiseapp.aspx
4. Data brokers are watching you;Anthes;Communications of the ACM,2015
5. Baker, J.
2015. Google v. Vidal-Hall Ain't Over Yet. Available at: https://iapp.org/news/a/google-v-vidal-hall-aint-over-yet/
Cited by
10 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献