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Archival research lies at the heart of most academic and other forms of original historical research; but it is frequently also undertaken (in conjunction with parallel research methodologies) in other disciplines within the humanities and social sciences, including literary studies, rhetoric, [4] [5] archaeology, sociology, human geography, anthropology, psychology, and organizational studies ...
Examples include such items as cancelled checks, paid bills, payrolls, subsidiary ledgers, bank reconciliations. [1] Accounting records can be in physical or electronic formats. In some states, accounting bodies set rules on dealing with records from a presentation of financial statements or auditing perspective. Rules vary in different ...
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
At the highest level of description, a group of records from the same source is called a fonds (/fõː/)—or in some cases, "record group" or "papers". For example, the archival collection of Roxana Ng's records is called "Roxana Ng fonds". Going from the general to the specific, a fonds may be subdivided into series and subseries.
Components of the institute were: department of archives studies with archival history and theory of archives sectors, conservation of documents, National archive fund formation, research and reference system and accounting documents; records department; research and information department.
The first step in archival processing is to survey the collection. The goal of a survey is to gain an understanding of the originator, determine the context of the creation of the collection, to observe the material's overall size and scope, to ascertain if the collection has access limitations, to locate any existing finding aids submitted with the collection, and to discover any underlying ...
The SAA also says, in their "Guidelines for College and University Archives", that appraisal should be based on the mission statement of the archives and that archivists, using appraisal, will determine what records belong in the archives, based on the "long-term administrative, legal, fiscal, and research value" of the records themselves. [4]
The unique nature of archival records and the geographic distribution of individual collections has presented a challenge for those wishing to locate and access them for over 150 years. [7] With the advent of international networked computing and online catalogs, however, the potential emerged for making archival collections searchable online.