Electronic records of government organizations are becoming increasingly important for accountability. Managing electronic records, however, proves to be difficult since information and communication technologies confront organizations with various opportunities and risks. In this paper the findings of an international expert survey on electronic records management are presented. These findings identify opportunities and risks for e-mail systems, database management systems, office systems, web technology systems and smart systems. They also point to five crucial questions that must be addressed in order to guarantee the availability of electronic records for accountability
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