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留学生论文文献写作指导，Reference list entries, bibliographies and in-text citations
A quick reference guide for
School of Accounting, Economics & Statistics students
By
Alun Fotheringham
(Based on material developed by Hazel Hall)
September 2008
PREFACE
The base material for this guide was originally composed by Hazel Hall, Senior Lecturer, School of Computing. Hazel has given her permission for this booklet to be developed for students in the School of Accounting & Economics.
If you find a mistake or inconsistencies, please let me know so that I can update future versions. I can be contacted at [email protected]
Alun Fotheringham
Lecturer & Teaching Fellow in Accounting
Napier University
School of Accounting, Economics & Statistics
Craiglockhart Campus - Room 2/43
Edinburgh
EH14 1DJ
CONTENTS
1 Why use standardised referencing techniques? 5
1.1 Use standardised referencing techniques to improve the quality of your work 5
1.2 Use standardised referencing techniques to facilitate the comprehension of your work by the people who assess it 5
1.3 Use standardised referencing techniques to provide pointers to the original sources 5
1.4 Use standardised referencing techniques to guard against academic misconduct, including plagiarism 5
2 British Standard 7
3 Reference and bibliography list entries following British standard 8
3.1 Purpose of these instructions 8
3.2 General forms 8
3.2.1 Book material and other non-periodical publications 8
3.2.2 Section of a book and sections of other non-periodical publications 8
3.2.3 Periodical material 9
3.2.4 Online source 9
4 Examples of general forms in practice 10
4.1 Book material 10
4.1.1 Book with one author 10
4.1.2 Book with two authors 10
4.1.3 Book with more than two authors 11
4.1.4 Book with more than three authors 11
4.1.5 Edited book 11
4.1.6 Edited book with more than one editor 11
4.2 Journal (periodical) articles 12
4.2.1 Journal (periodical ) article with one author 12
4.2.2 Journal (periodical) article with two authors 12
4.2.3 Journal (periodical) article with more than two authors 12
4.2.4 Magazine and newspaper articles 13
4.2.5 Electronic sources 13
4.2.5.1 Web page 13
4.2.5.2 Article accessed from a web page 13
5 Ordering the references in the lists at the end of your work 14
6 How to use references within the text of your work (In-text citations) 16
6.1 The purpose of in-text citations 16
6.2 Information to be provided with in-text citations 16
6.3 Publications by two or more authors 16
6.4 Publications without authors 16#p#分页标题#e#
6.5 Publications without dates 17
6.6 Citing material in an edited book 17
6.7 References to non-retrievable sources 17
6.8 Positioning of the citation pointers 18
6.9 Questions about listings 19
1 WHY USE STANDARDISED REFERENCING TECHNIQUES?
1.1 Use standardised referencing techniques to improve the quality of your work
When you submit work that is well referenced you are rewarded because you:
• Provide clear evidence that you have researched your topic;
• Demonstrate that you have skills in research, having managed to find sources that are at an appropriate level and relevant to the subject area without missing the key ones;
• Illuminate, support and justify statements made in your work by citing published experts;
• Relate previous work to points of particular interest in your own work;
• Give a meaningful analysis of the range of sources used, revealing the main trends and different approaches to the subject under discussion.
This is particularly important when writing up research projects (Orna 1995). It has been acknowledged that “referencing has an intimate relationship with structuring and argument and is far from being a ‘technical’ issue” (Mutch 2003 pp. 30).
1.2 Use standardised referencing techniques to facilitate the comprehension of your work by the people who assess it
Work that is well referenced is easier to follow. This facilitates the work of the people evaluating the work that you have submitted. Markers are not distracted into providing corrective feedback. They are able to focus on the content of what you have written, rather than the form.
1.3 Use standardised referencing techniques to provide pointers to the original sources
If someone would like to find the sources from which you have built your arguments, it is possible for them to do so easily when you provide exact citations. This is particularly important for your project and dissertation work.
1.4 Use standardised referencing techniques to guard against academic misconduct, including plagiarism
You should be careful not to commit academic misconduct, for example through plagiarising the work of others, whether intentionally or unintentionally. Intentional misconduct refers to practices such as deliberate cheating. Unintentional misconduct may result from failing to acknowledge sources used to complete an assignment: nevertheless, this would still be counted as plagiarism.
The following are all forms of academic misconduct:
• Paraphrasing the words of another person without providing a citation to that person’s work;
• Including in your work the exact words of another person without placing quotation marks around those words, and failing to provide a citation to that person’s work;
• Submitting work under your name when it has actually been written for you by someone else, for example a former student, a current student, a friend or a relative; #p#分页标题#e#
• Submitting work that has been acquired from elsewhere, for example a web research paper service;
• Submitting joint work for an individual assessment;
• Submitting work copied from another student (current or past), whether or not the other student knows that you have copied his or her work;
• Allowing another student to copy your work;
• Cheating in exams.
Several students have failed recent assessments set by the School of Accounting & Economics because they have been found to plagiarise their work. Cases have included students who have failed to acknowledge their sources, and others who have submitted material downloaded from web pages as their own.
2 BRITISH STANDARD
“British Standard” refers to recommendations for citing and referencing published material and was developed by the Information and Documentation Standards Policy Committee, and published by the British Standards Institute (British Standard Institution, 1990). These recommendations provide advice on various issues related to the production of publications.
You are not expected to know the rules off by heart. Rather, you should use the information in this booklet as you prepare your written work.
3 REFERENCE AND BIBLIOGRAPHY LIST ENTRIES FOLLOWING BRITISH STANDARD
3.1 Purpose of these instructions
The examples below are instructions on how to present references in reference lists and bibliographies (If you don’t know the difference between a reference list and a bibliography, please see a) on page 19). You are expected to use the material supplied here simply as a reference source. You are not expected to memorise its contents!
The instructions cover the formats of material commonly consulted by students. They are based on the British Standard which is the standard adopted by the School. Further information on referencing can also be found on the library web site at: http://nulis.napier.ac.uk/StudySkills/.
3.2 General forms
The key information that a reference or bibliography entry should contain is:
1. The author(s) of the work (a person, people or a corporate body)
2. The year of publication
3. The title
4. Publishing data
With this information another person is able to retrieve the source cited.
The general forms are given in 3.2.1, 3.2.2, 3.2.3 and 3.2.4 below.
3.2.1 Book material and other non-periodical publications
e.g. reports, brochures, manuals, proceedings of conference that are not part of a series
Author surname, A.A., (year). Title of book. Edition (if not the first). Location: Publisher.
3.2.2 Section of a book and sections of other non-periodical publications
e.g. essays within books, conference papers in proceedings of conferences that are not part of a series
Author surname, A.A., and author surname, B.B., (year). Title of section. In: A. editor 1 surname, B. editor 2 surname, & C. editor 3 surname, eds. Title of book. Edition (if not the first). Location: Publisher, year, pp. xxx-xxx.#p#分页标题#e#
3.2.3 Periodical material
i.e. material that is published in serial form such as journals, conference proceedings for conferences which take place on a regular basis
Author surname, A.A., author surname, A.A., and author surname, A.A., (year). Title of article. Title of journal, xx(x), pp. xxx-xxx.
xx = volume
x = edition/issue number (if given)
3.2.4 Online source
e.g. web page, news group item, discussion group posting
Author surname, A.A., (date of work). Title of work. Available from: http://www.exact address for item.co.uk, [accessed date].
4 EXAMPLES OF GENERAL FORMS IN PRACTICE
The material that follows below provides examples to illustrate how the general forms are used in practice. The examples presented in boxes demonstrate how the entry would be presented in your list of references or bibliography. Please do not use boxes in your listings. Following this is shown how you would display the citation pointer within the body of your work, further details on in-text citations are provided in section 6.
4.1 Book material
4.1.1 Book with one author
Author surname, A.A., (year). Title of book. Edition (if not the first). Location (place of publication): Publisher.
Millichamp, A.H., (2002). Auditing. 8th. ed. London: Continuum.
Note that the abbreviation “ed.” is not capitalised for the word “Edition”.
Cite as: (Millichamp 2002)
Note that the position of the brackets for your pointer will depend on how you cite the reference within the body of your work e.g.
Millichamp (2002) outlines the rights and duties of an auditor under the Companies Act.
Or
The auditor has various rights and duties that are outlined within the Companies Act (Millichamp 2002).
4.1.2 Book with two authors
Author 1 surname, A.A., and author 2 surname, A.A., (year). Title of book. Edition (if not the first). Location (place of publication): Publisher.
Elliott, B., and Elliott, J., (2004). Financial accounting and reporting. 9th ed. London: FT Prentice Hall.
Cite as: (Elliott and Elliott 2004)
4.1.3 Book with more than two authors
Author 1 surname, A.A., author 2 surname, A.A., and author 3 surname, A.A., (year). Title of book. Edition (if not the first). Location (place of publication): Publisher.
Begg, D., Fischer, S., and Dornbusch, R., (c2003). Economics. 7th ed. London: McGraw-Hill.
Cite as: (Begg et al. c2003)
4.1.4 Book with more than three authors
Author 1 surname, A.A., author 2 surname, A.A., author 3 surname, A.A., and author 4 surname, A.A., (year). Title of book. Edition (if not the first). Location (place of publication): Publisher.
Horngren, C.T., Bhimani, A., Datar, S., and Foster, G., (2002). Management and cost accounting. 2nd ed. Harlow: Financial Times/Prentice Hall.
Cite as: (Horngren et al. 2002)
4.1.5 Edited book
Editor surname, A. (Ed.), (date). Title of book. Edition. Place of publication: Publisher.#p#分页标题#e#
Williams, P., (Ed.), (2000). Audit in the public sector. London: CIPFA.
Note that the abbreviation “Ed” is capitalised for the word “Editor”.
Cite as: (Williams 2000)
4.1.6 Edited book with more than one editor
Editor 1 surname, A., and editor 2 surname, A., (Eds.), (date). Title. Edition. Place of publication: Publisher.
Williams, P., and White, S.J., (Eds.), (2002). Audit in the public sector. 2nd ed. London: CIPFA.
Cite as: (Williams and White 2002)
4.2 Journal (periodical) articles
4.2.1 Journal (periodical ) article with one author
Author surname, A.A., (year). Title of article. Title of journal, xx(x), pp. xxx-xxx.
“xx” represents the volume number and “x” the issue number.
Guthrie, J., (1992). Critical issues in public sector auditing. Managerial auditing journal, 7(4), pp. 27-32.
Cite as: (Guthrie 1992)
Where the journal (periodical) does not use volume and/or issue numbers you should use the information given to follow the “official” style as closely as possible. For example, you can use seasons as issue number substitutes.
Scott, J.K., (2003). What is information? Sloan management review, (Winter), pp. 29-38.
4.2.2 Journal (periodical) article with two authors
Author surname, A.A., and author surname, A.A., (year). Title of article. Title of journal, xx(x), pp. xxx-xxx.
Kuasirikun, N., and Sherer, M., (2004). Corporate social accounting disclosure in Thailand. Accounting, auditing & accountability journal, 17(4), pp. 629-660.
Cite as: (Kuasirikun and Sherer 2004)
4.2.3 Journal (periodical) article with more than two authors
Author surname, A.A., author surname, A.A., and author surname, A.A., (year). Title of article. Title of journal, xx(x), pp. xxx-xxx.
Fink, S.C., Marco, A.C., and Rork, J.C., (2004). Lotto nothing? The budgetary impact of state lotteries. Applied economics, 36(21), pp. 2357-2367.
Cite as: (Fink et al. 2004)
4.2.4 Magazine and newspaper articles
Author surname, A. (date month year). Title of article. Title of newspaper/magazine, pp. x-xx, cols x-xx (if appropriate).
Dombey, D., & Mai, C., (10.6.2004). Banks closer to accounting deal. Financial times, p. 17, cols 2-6.
Cite as: (Dombey and Mai 10.6.2004)
4.2.5 Electronic sources
Like other citations references to electronic sources should give details of author, date of publication, source title and source location. In this case the source location is the address of the source. In addition, the date that the information was retrieved is required, as web sites will change through time.
4.2.5.1 Web page
Author surname, A.A., (date of work). Title of work. Available from: http://www.exact address for item.co.uk, [accessed date].
Lange, T., (2002). Chapter 2 business economics. Available from: http://www.bized.ac.uk/fme/, [accessed 23.2.2005].#p#分页标题#e#
Cite as: (Lange 2002)
If no author is available you should use the corporate reference.
Accounting Standards Board, (2004). Accounting standards board welcomes amendment to international pensions standard. Available from: http://www.asb.org.uk/asb/press/pub0667.html, [accessed 23.2.2005].
Cite as: (Accounting Standards Board 2004)
4.2.5.2 Article accessed from a web page
Author surname, A.A., (date of work). Article title. Journal title [online], xx(x), pp. xxx-xxx. Available from: http://www.exact address for item.co.uk, [accessed date].
Ahmad, N., and Gao, S., (2004). Changes, problems and challenges of accounting education in Libya. Accounting education [online], 13(3), pp. 365-390. Available from: http://www.ingentaconnect.com/content/routledg/raed/2004/00000013/00000003, [accessed 23.2.2005].
Cite as: (Ahmad and Gao 2004)
5 ORDERING THE REFERENCES IN THE LISTS AT THE END OF YOUR WORK
If all the material provided as examples above were to appear in the same listing, they would be ordered as shown below:
Accounting Standards Board, (2004). Accounting standards board welcomes amendment to international pensions standard. Available from: http://www.asb.org.uk/asb/press/pub0667.html, [accessed 23.2.2005].
Ahmad, N., and Gao, S., (2004). Changes, problems and challenges of accounting education in Libya. Accounting education [online], 13(3), pp. 365-390. Available from: http://www.ingentaconnect.com/content/routledg/raed/2004/00000013/00000003, [accessed 23.2.2005].
Begg, D., Fischer, S., and Dornbusch, R., (c2003). Economics. 7th ed. London: McGraw-Hill.
Dombey, D., and Mai, C., (10.6.2004). Banks closer to accounting deal. Financial times, p. 17, cols 2-6.
Elliott, B., and Elliott, J., (2004). Financial accounting and reporting. 9th ed. London: FT Prentice Hall.
Fink, S.C., Marco, A.C., and Rork, J.C., (2004). Lotto nothing? The budgetary impact of state lotteries. Applied economics, 36(21), pp. 2357-2367.
Guthrie, J., (1992). Critical issues in public sector auditing. Managerial auditing journal, 7(4), pp. 27-32.
Horngren, C.T., Bhimani, A., Datar, S., and Foster, G., (2002). Management and Cost Accounting. 2nd ed. Harlow: Financial Times/Prentice Hall.
Kuasirikun, N., and Sherer, M., (2004). Corporate social accounting disclosure in Thailand. Accounting, auditing & accountability journal, 17(4), pp. 629-660.
Lange, T., (March 2002). Chapter 2 business economics. Available from: http://www.bized.ac.uk/fme/, [accessed 23.2.2005].
Millichamp, A.H., (2002). Auditing. 8th. ed. London: Continuum.
Scott, J.K., (2003). What is information? Sloan management review, (Winter), pp. 29-38.
Williams, P., (Ed.), (2000). Audit in the public sector. London: CIPFA.
Williams, P., and White, S.J., (Eds.), (2002). Audit in the public sector. 2nd ed. London: CIPFA.
Note that the work is presented in alphabetical order by author (or author equivalent). The reason why the material is presented in alphabetical order is to help the reader of the work quickly match up the citation pointers in the main text with the full bibliographic details of each publication that you cite. #p#分页标题#e#
Note also that you should not use bullets points, or numbers, for the references in your list.
6 HOW TO USE REFERENCES WITHIN THE TEXT OF YOUR WORK (IN-TEXT CITATIONS)
6.1 The purpose of in-text citations
You are expected to use in-text citations to give a shorthand identification of the source of material used in the main body of written work. You provide the full citation in the reference list at the end of the work. The in-text citation is a pointer to the full details of the source as given in the list(s) at the end of your work.
If you do not provide in-text citations to the sources that you have used in your work, you can be accused of plagiarising the work of others.
6.2 Information to be provided with in-text citations
At any point in the work where information derives from another writer, you must give the name of the author (or author equivalent) and date (or date equivalent) of that work. This is known as the “author-date” or “Harvard” system.
Liggio (1974) first introduced the concept of the “Audit Expectations Gap” in 1974.
Or
The term “Audit Expectations Gap” was introduced in 1974 (Liggio 1974).
If you directly quote, the work of anyone else you must also include the page number (or the paragraph number in the case of web page material, using the abbreviation “para”) of the source.
According to Ahmad and Gao (2004 pp. 368) the “Libyan economy is not considered a market economy per se”.
6.3 Publications by two or more authors
When you cite a piece of work written by up to two authors you must give both surnames when you refer to the work in the text. For more than two authors use the first authors surname followed by “et al.”. (The phrase “et al.” is short for the Latin “et alii”. “Et alii” means “and others”.) All authors names will be given in the reference list.
6.4 Publications without authors
If the publication that you are using does not have an author, you need to give enough information that will allow the reader to make the connection from an in-text citation to the list(s) at the end of your work. Check whether there is an organisation responsible for the source. If there is, you can use this as a corporate author.
This work is outlined in detail in an official report (Department of Trade and Industry 2004).
When citing a work from the Internet with no obvious author it is incorrect to use the URL (Universal Resource Locator) in the text. By giving the first few words of the title of the electronic source you are pointing the reader to the full reference, which includes the URL, in the listing(s) at the end of your work. It is usually possible to use the corporate body as the author of the work.
If no author or corporate body can be identified “Anon” should be used as the originator of the work, however this will be very rare.#p#分页标题#e#
6.5 Publications without dates
For publications that are undated you should use the abbreviation “n.d.” as the date equivalent – “n.d.” is short for “no date”.
The University offers a huge variety of courses (Napier University n.d.).
6.6 Citing material in an edited book
When material is used from an edited book the following format should be followed: -
Generally individuals are motivated to perform when it is easy to do so, and they can see the benefit of doing so (Snowden 2000).
Snowden (2000) will appear in your list(s), but you will not include a full citation to Snowden (2000). Readers will have to go to Snowden (2000) to get the full citation of where you found the source. Putting Snowdon in the reference list without any reference to the source of where you found the reference would count as form of plagiarism. This is because you would give the wrong impression that you actually consulted Snowden’s work personally. The citation will follow the following format:
Author surname, A.A., and author surname, B.B., (year). Title of section (if appropriate). In: A. editor 1 surname, B. editor 2 surname, and C. editor 3 surname, eds. Title of book. Edition (if not the first). Location: Publisher, year, pp. xxx-xxx.
6.7 References to non-retrievable sources
Non-retrievable sources are unique sources that you were able to use to write your work, but which the reader of your work could not retrieve. The most common non-retrievable sources include any interview data that you collect and personal e-mail communications. Only retrievable sources appear in the list(s) at the end of your work
6.8 Positioning of the citation pointers
You should always remember that the in-text citation details are given as pointers to the full citations in the list(s) at the end of your work. As such, you should take care to position them sensibly in the main text of your work. Normally it is the content of what you are saying that is of most interest to readers. The references are also important, but not so important that they are allowed to interfere with the flow of your arguments. When you proofread your work check where you have positioned each of your citation pointers. In general, it is easier on the eye to place them at the end of sentences. You should take care, however, that they are positioned close enough to the information that they support. Otherwise readers of your work may have problems working out which source provided the evidence for your arguments.
Consider the examples below. The positioning of the citations in the second example interrupts the sentence.
The audit expectations gap has been widely researched, and has been reported as being the difference between levels of expected performance in relation to auditors’ duties and responsibilities envisioned by the accountant, and the message conveyed by the audit report to the users of financial statements (Frank et al. 2001; Humphrey et al. 1992; Hussain 2003; Koh and Woo 1998; Liggio 1974).#p#分页标题#e#
The audit expectations gap has been widely researched, (Frank et al. 2001; Humphrey et al. 1992; Hussain 2003; Koh and Woo 1998; Liggio 1974) and has been reported as being the difference between levels of expected performance in relation to auditors’ duties and responsibilities envisioned by the accountant, and the message conveyed by the audit report to the users of financial statements.
When you need to provide pointers to several references at the same time you organise the citations in alphabetical order by first author surname separated by semi-colons.
6.9 Questions about listings
a) What’s the difference between a reference list and a bibliography?
• The purpose of a reference list is to provide readers with full details of retrievable sources of information referred to in the body of your work. It supports a single particular piece of work.
• The purpose of a bibliography is to cite work for background information, or to present the reader with other sources of reading, you will not have referred to the information in the body of your work.
The purpose of each in student work can be illustrated by considering the role of the two types of listing in final year project or dissertation work.
• A reference list will be given at the end of your work to support the material presented.
• The bibliography lists all material that was useful in the preparation of the work as a whole, but not specifically cited in your work.
b) How do I order more than one citation to sources by the same author in a list?
You should arrange them by date of publication putting the earliest one first.
c) How do I order more than one citation to sources by the same author in a list when more than one is published in the same year?
First, organise the citations alphabetically by title. Then add to the dates the letters a, b, c etc. This notation should also be reflected in the in-text references.
d) Should I use bullet points or numbers for my references in the list(s)?
You should not use bullet points, nor should you use numbers, for the references in your list.
References
British Standard Institution, (1990). BS 5605:1990 Recommendations for citing and referencing published material. 2nd ed. London: BSI.
Mutch, A., (2003). Exploring feedback practice to students. Active learning in higher education, 4(1), pp. 24-38.
Orna, E., (1995). Managing information for research. Buckingham: Open University Press.
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