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What is currently keeping paper as the record is the older generations which have always felt good about the stability of paper records. As new, younger corporate executives take over, this will change. When it comes to cleaning out the unnecessary, think about the cost for keeping junk around, it continues to grow until someone understands the value of removing it. Think of unnecessary documentation as a weed, it will continue to grow, and will eventually spread its seeds and keep growing further, without some weed control, you will never realize a weed-free, or manageable landscape. Even Arthur Anderson won an appeal on their destruction efforts with the Enron account because they followed their retention schedule process. Explain.
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Actually in the accounting world, there is a little more to the issue of paper versus paperless.
First, the technology was inadequate for many years. For example, scanned documents were often very difficult, if not impossible to read because of limited resolution. Data storage was too limited and too slow to access until the past few years. Off-site storage required a person to carry disks home at night for security before there was internet storage …
