The Akashic Record explains the functioning and balance of the Spiritual Universe in the same way the Laws of Physics explain the Physical Universe.
Akasha is a Sanskrit word meaning Space or Ether, and Russian Theosophist Helena Petrovna Blavatsky described Akasha as an all-pervading life force with the imprint of all human thought and action encoded within it.
Based on the Double Slit Experiment, Quantum research points to the astonishing conclusion that Consciousness itself actually affects how the Universe manifests and behaves. Quantum Research, String Theory and Unified Field Theory may therefore all offer ways to understand the functioning of the Universe at the most Primal level.
It was also proposed that in the right state of consciousness, the Akashic record could be read in the unifying web of space-time called the Etheric Plane.
According to these Theosophists, Ancient Religions, Mystics and Shamans were able to access the Akashic Record in Etheric Plane as a reality built into the fabric of the Universe.
As such, the Akashic record might be a natural part of the Universe with a precise record of life which can be accessed with the right tools or State of Consciousness.
As to the mechanism of storing the Akashic record, its been suggested that the Earth’s Electromagnetic field may be a mechanism of recording the Universe’s memory in the Unified Field connecting all Space, Energy and Matter in the Universe.
Einstein ultimately died in his quest to formulate a Unified Field Theory, and whilst there is no hard Scientific Proof available to prove the existence of an Ethereal Plane, its possible that with more research we may be able to decode the language of the Universe revealing a Cosmic Archive that would be a repository of all human experience and consciousness as the Akashic Record Theory would suggest.