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.