Records

Definition and stakes

Luke Owen Pike,  The Public Records and The Constitution (1907)

“ I ask you to think of the Records not as documents which have come into existence somehow, and which somehow contain among them certain isolated matters that may give passing pleasure to persons of antiquarian tastes. I ask you to think of them as not being a mere mass of parchments and papers arranged in chronological order, in which the student of any particular period of history may find all that he wants, if only he exhausts all the documents of that period. ”
Source: Wikisource

Roy B. Kester,  Accounting theory and practice… (1922)

“ BASIC RELATIONSHIPS—PROPRIETORSHIP
Records and Their Functions.—As far back as our knowledge reaches, records of some sort have been kept and used and they have frequently formed the basis on which our knowledge rests. In a broad sense a record may be defined as a written memorial, a register or history of events, a testimony. Even though the desire to make and hand on to the future a record of achievement is a deep-seated characteristic, record-making has seldom been an end in itself. Knowledge of what has been done has always been a starting point and a guide for future achievement.
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Source: Gutenberg

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