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Purpose
This paper sets out to explore the relationship between archives and the management of records, which are increasingly the product of the audit society, informed by a neo‐liberal agenda.
Design/methodology/approach
The article is based on the author's views.
Findings
It argues that there is no relationship between the two activities, except of the records themselves.
Originality/value
This article will be of interest to those interested in the archiving of records and its management.
© Emerald Group Publishing Limited
2005
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