Access to this document was granted through an Emerald subscription provided by emerald-srm:484904  For Authors If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.com Emerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services. Abstract Purpose – This paper seeks to suggest ways of understanding the relationships between records and documents. Design/methodology/approach – The paper reviews some of the statements made about records and documents in professional literature. It also offers some thoughts on the connections between records and documents in digital and pre-digital environments and their intersections with other concepts such as " data " . Findings – Although professionals have often seen records and documents as closely intertwined, this paper argues that the record and the document follow different logics. Documents are characterised by their format, records by their relation to activities, events or other temporal occurrents. Records need not be in documentary form, and can exist at multiple levels of aggregation. The notion that documents become records when they are " declared " is problematic. Capture and declaration do not determine record status, but if capture systems are robust they allow the power of the record to be harnessed to the fullest possible extent. Originality/value – The paper seeks to explicate some basic concepts of the professional discipline.
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