ABSTRACT

It is well accepted that business operation is governed by an array of legislation and part of that governance requires particular records to be created and stored as evidence of appropriate and legitimate trans­ actions by companies and other business entities.2 These existing statutory requirements largely assume that records are maintained in paper-based format. However, as will be seen, organisations are cur­ rently moving from an era of entirely paper-based text records to one that is paper-free. We are currently experiencing a time of profound change for information creators in regard to IT choices and informa­ tion management. This chapter will look at the regulatory and organisational culture implications of these changes.