Many accounting documents and journals disintegrate every year due to the acidic quality of paper used in them. Using the laboratory of the Office of Preservation of the Library of Congress, certain accounting journals were analyzed for their acidic or alkaline paper. Journals printed on acidic paper, such as the Accounting Historians Journal and the Accounting Review can be expected to disintegrate quickly. Journals printed on alkaline paper, such as the Journal of Accounting, Auditing & Finance and Taxation for Accountants should last for centuries. Historians wishing to preserve material appearing in acidic journals should photocopy on alkaline paper or use microfilm.
Stiner, Frederic Matthew; Williams (1911-), John Covington; and Sclawy, Adrian
"Vanishing accounting journals due to paper deterioation: A laboratory study,"
Accounting Historians Journal: Vol. 8
, Article 8.
Available at: https://egrove.olemiss.edu/aah_journal/vol8/iss2/8