Notes:
It is common knowledge -- tacitly as well as explicitly -- in the records management community that individuals who create records must be held accountable to "declare" them as records, so that they can be captured and managed in the corporate record-keeping system. However, that is just another of the outmoded fallacies of eras bygone.
From the perspective of the organization, it is certainly true that paper-based records are unmanageable without heroic efforts by those who create and process them. However, that is decidedly untrue with E-records. Moreover, it has never been true that any documentary evidence is not a record -- regardless of the medium on or in which it is recorded or how difficult it is to manage and access.
Can there be any doubt that any human being called upon to declare the record of his or her activities will declare a record that is more favorable to one's own self-interest than might be revealed by a less biased, more complete and accurate account?
To top it all off, it seems to have escaped recognition in the Cult of TK that relying upon the declaration of records results in the creation of two sets of books ... which is the classic way to commit fraud.
