Records as Evidence and Accountability Mechanisms in Governance: A Systematic Review of the Literature

This systematic review employs a qualitative research design and analyzes the literature on the roles and challenges of records as evidence and tools for accountability. A key practical implication is the urgent need for greater investment in records management, including infrastructure, training, and preventive policies, to ensure reliable evidence for transparency and accountability. Following a systematic search of three electronic databases from January 1, 2015, to November 30, 2025, a total of 17 studies met the inclusion criteria out of 1001 initial records. The studies featured were mostly qualitative in design (13 studies) and focused on governance contexts in Eastern and Southern Africa, as well as some cases from Spain and global views on AI and social justice. The study’s findings show several key themes. First, records are conceptualized as fundamental to administrative accountability and, by extension, for effective governance. Second, forensic evidence is critically important for upholding legal and investigative accountability. The study also shows that accountability tools are often contentious, as they can be weaponized for political attacks or captured by powerful interests. Furthermore, the same old problems keep killing records from fulfilling their intended roles. These challenges are not random; they are the result of systemic, managerial, and intentional failures, including inadequate infrastructure, questions surrounding the reliability of digital records, and structural barriers designed specifically to evade accountability. The review concludes that maintaining records as reliable evidence is a persistent struggle against disorder, neglect, and obstruction. Future research should extend the same critical lens to the specific role of records in corporate accountability, with a particular focus on regulating large technology and financial enterprises.