Archiving Policy

1. Purpose

This policy outlines the procedures for archiving digital and physical materials associated with the "Governance Accounting Archive Review" (GAAR). Its primary purpose is to ensure the long-term preservation of these materials for future research and scholarly access.

2. Scope

This policy applies to all materials related to GAAR, including:

• Published articles: Accepted and published manuscripts, peer-review reports, editorial correspondence, and final published versions.
• Submitted articles: Rejected manuscripts and related materials (e.g., reviewer comments, author revisions).
• Journal records: Administrative documents, editorial board meeting minutes, and financial records.
• Website content: Archival copies of the journal website, including articles, author information, and editorial content.
• Promotional materials: Press releases, conference presentations, and other materials used to promote GAAR.

3. Archiving Formats

• Digital materials: All digital materials will be archived in a secure, long-term storage format such as PDF/A or TIFF for documents, and WAV or MP3 for audio recordings.
• Physical materials: Physical materials such as manuscripts and correspondence will be scanned and saved as digital files, while the originals will be stored in a secure, climate-controlled environment.

4. Archiving Procedures

• Published articles: Final published versions will be archived upon publication. All associated materials (e.g., manuscripts, peer reviews) will be archived within one year of publication.
• Submitted articles: Rejected manuscripts and related materials will be archived for at least three years, after which they may be deleted with the author's consent.
• Journal records: Administrative documents will be archived for at least five years, while editorial board meeting minutes and financial records will be archived permanently.
• Website content: Archival copies of the journal website will be created at regular intervals (e.g., annually) and stored in a separate location.
• Promotional materials: Promotional materials will be archived for at least three years, after which they may be deleted at the editor's discretion.

5. Access and Use of Archived Materials

• Access to archived materials will be restricted to authorized individuals such as editors, reviewers, and researchers.
• Requests for access to archived materials should be made to the editor-in-chief.
• Use of archived materials for research purposes is permitted, subject to the terms of a user agreement and applicable copyright laws.