200 KB35 KB201920252022Gajić, Davidštevilka:2letnik:32str. 68-78COBISSID_HOST:149991427ISSN:2670-4560URN:URN:NBN:SI:doc-KQTRBHCTenAlma Mater Europaea - European Center MariborInternational Institute for Archival ScienceAtlanti +bankruptcyconflict between public and private interestdigitised corporate recordsinsolvencyvalorisation and appraisal of digitised corporate recordsValorisation and appraisal of digital corporate records in insolvent companies during the financial crisis (2008-2018)|This study analyses the currently existing system of evaluation and storage of digital archival records created by Slovenian companies over which the insolvency proceedings were initiated in the period of financial crisis (from 2008 onwards). The author analyses 175 insolvency proceedings which he had direct access to. The analysed bankruptcy procedures were applied by various private companies, like limited trade companies, joint stock companies etc. The fundamental hypothesis emphasized by the author is that the valorisation and selection of electronic archival material is properly regulated both at the level of legal and by-law regulation, as well as at the level of implementation of legal solutions. In the case of confirmation of the basic hypothesis, a secondary hypothesis is set, according to which it is established that the permanent preservation and conservation of corporate digital archival records, such as cultural monuments, is adequately taken care of. The analysis notes a discrepancy between the legal regulation of the area and the existing situation. The period under consideration represents the peak of the economic crisis, which is also seen as the second transition period starting in 2008. This period empowers the new legislation in both fields; the archives area and insolvency proceedings. Research is based on the quantitative research method, more specifically, on the descriptive method. The researcher described and observed phenomena, categorized and synthesized them. Research confirmed that there is a tangible discrepancy between the positive regulation dealing with the evaluation, appraisal and preservation of archival material and the practical application of material norms in the case of economic entities on which bankruptcy proceedings have been initiated. The analysis considers a representative sample; it concludes that the digital archival material found in companies fell victim to the lack of implementation of legal solutionsTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of SloveniaMednarodni inštitut arhivskih znanosti Trst-Maribor