Abstract

This research investigates practitioners’ perceptions within parent organizations concerning the records management of public institution subsidiaries and identifies key determinants affecting these perceptions. Utilizing survey data from records management and subsidiary oversight professionals, the study employed t-tests, Friedman tests, and ANOVA for empirical analysis. The findings reveal that perceptions of necessity do not vary significantly across different functional roles, indicating a robust internal consensus. Conversely, perception levels were positively correlated with the recognition of “joint responsibility” between parent and subsidiary entities. The study also found that parent organizations’ support efforts are significantly influenced by the degree of formal institutionalization. Moreover, the perceived value and necessity of records differed significantly across various subsidiary categories. These results suggest that subsidiary records management constitutes a critical evidence-based infrastructure that safeguards the publicness and accountability of public institutions. The study concludes by recommending the formalization of shared accountability and the adoption of differentiated, stage-by-stage institutionalization strategies based on subsidiary characteristics.