Writing and CitingWriting and Citing

ACC 614ACC 614

What is plagiarism?What is plagiarism?

““Using someone else's ideas or phrasing Using someone else's ideas or phrasing and representing those ideas or phrasing and representing those ideas or phrasing as our own, either on purpose or through as our own, either on purpose or through carelessness, is a serious offense known carelessness, is a serious offense known as as plagiarismplagiarism [Darling 2004].” [Darling 2004].”

Darling, Charles. 2004. A Guide for Writing Darling, Charles. 2004. A Guide for Writing Research Papers Based on Modern Language Research Papers Based on Modern Language Association Documentation (Plagiarism). Association Documentation (Plagiarism). Available online: Available online: http://webster.commnet.edu/mla/plagiarism.shtmhttp://webster.commnet.edu/mla/plagiarism.shtmll (Accessed 25 January 2005). (Accessed 25 January 2005).

FYI: This source also has great examples of FYI: This source also has great examples of plagiarism.plagiarism.

Plagiarism definedPlagiarism defined

pla·gia·rism, pla·gia·rism, nounnoun11 :: an act or instance of an act or instance of plagiarizingplagiarizing22 :: something something plagiarizedplagiarized

pla·gia·rize, pla·gia·rize, verbverbtransitive sensestransitive senses :: to steal and pass off (the to steal and pass off (the ideas or words of another) as one's own ideas or words of another) as one's own :: use use (another's production) without crediting the (another's production) without crediting the sourcesourceintransitive sensesintransitive senses :: to commit literary theft to commit literary theft :: present as new and original an idea or product present as new and original an idea or product derived from an existing sourcederived from an existing source Webster. 2004. Merriam-Webster Online Dictionary. Webster. 2004. Merriam-Webster Online Dictionary.

Available online: Available online: http://www.webster.com/cgi-bin/dictionary?http://www.webster.com/cgi-bin/dictionary?book=Dictionary&va=plagiarize (Accessed 25 book=Dictionary&va=plagiarize (Accessed 25 January 2005).January 2005).

Plagiarism explainedPlagiarism explained

We cannot use the We cannot use the ideasideas of another of another person (or persons or organization, etc.) person (or persons or organization, etc.) without giving them direct credit for those without giving them direct credit for those ideas.ideas.

We cannot use the We cannot use the wordswords of another of another person (or persons or organization, etc.) person (or persons or organization, etc.) without giving them direct credit for those without giving them direct credit for those ideas.ideas.

Combat PlagiarismCombat Plagiarism

How do we avoid plagiarism?How do we avoid plagiarism? We could write everything out of our head with We could write everything out of our head with

no reference or reading of anyone else’s no reference or reading of anyone else’s works…works…

We will properly cite the author(s) and source of We will properly cite the author(s) and source of anything we anything we paraphraseparaphrase..

We will properly cite the author(s) and source of We will properly cite the author(s) and source of anything we anything we quotequote..

ParaphraseParaphrase

para·phrase,para·phrase, nounnoun a restatement of a text, passage, or work giving a restatement of a text, passage, or work giving

the meaning in another form the meaning in another form

Webster. 2004. Merriam-Webster Online Webster. 2004. Merriam-Webster Online Dictionary. Available online: Dictionary. Available online: http://www.webster.com/cgi-bin/dictionary?http://www.webster.com/cgi-bin/dictionary?book=Dictionary&va=paraphrase (Accessed 25 book=Dictionary&va=paraphrase (Accessed 25 January 2005).January 2005).

ParaphraseParaphrase

Paraphrasing is ok! Paraphrasing is ok! Paraphrasing is wonderful! Paraphrasing is wonderful! Paraphrasing is encouraged!Paraphrasing is encouraged!

However, credit to the original source of However, credit to the original source of the information (even though the exact the information (even though the exact words are not used) is words are not used) is requiredrequired..

Give credit where credit is due.Give credit where credit is due.

When paraphrasing…When paraphrasing… Cite the original source of the ideas within Cite the original source of the ideas within

the text.the text. Use the author-date system, like this:Use the author-date system, like this:

When installing a wireless local area network, When installing a wireless local area network, security must be designed into the system. If it is security must be designed into the system. If it is not, then the system’s data files are at risk of not, then the system’s data files are at risk of unauthorized access [Peterson et al. 2004]unauthorized access [Peterson et al. 2004]

Include in your reference list, a complete entry for Include in your reference list, a complete entry for this source, like this:this source, like this:

Peterson, Bryce H., William G. Heninger, Craig J. Peterson, Bryce H., William G. Heninger, Craig J. Lindstrom and Marshall B. Romney. 2004. Install Lindstrom and Marshall B. Romney. 2004. Install Your Own Wireless Network. Your Own Wireless Network. Journal of Journal of AccountancyAccountancy (November). Available online: (November). Available online: http://www.aicpa.org/pubs/jofa/nov2004/peterson.hhttp://www.aicpa.org/pubs/jofa/nov2004/peterson.htm Accessed 25 January 2005.tm Accessed 25 January 2005.

Give credit where credit is due.Give credit where credit is due.

When quoting…When quoting… Cite the original source of the ideas within the text Cite the original source of the ideas within the text

and and include quotations marks around the quoted include quotations marks around the quoted information information and iand include a page number or other nclude a page number or other specific location if necessary.specific location if necessary.

Use the author-date system, like this:Use the author-date system, like this: Regarding international accounting standards, Regarding international accounting standards,

Chief Accountant of the SEC, Donald T. Nicolaisen, Chief Accountant of the SEC, Donald T. Nicolaisen, states that the FASB and the IASB are “very states that the FASB and the IASB are “very enthusiastic about the convergence of accounting enthusiastic about the convergence of accounting standards [Nicolaisen 2005].”standards [Nicolaisen 2005].”

Include in your reference list, a complete entry for Include in your reference list, a complete entry for this source, like this:this source, like this:

Nicolaisen, Donald T. 2005. In the Public Interest. Nicolaisen, Donald T. 2005. In the Public Interest. Journal Journal of Accountancyof Accountancy (January). Available online: (January). Available online: http://www.aicpa.org/pubs/jofa/jan2005/prof.htm Accessed http://www.aicpa.org/pubs/jofa/jan2005/prof.htm Accessed 25 January 2005.25 January 2005.

On using quotations…On using quotations…

Personally, the use of quotations is a Personally, the use of quotations is a crutch. 99% of the time the quotation is crutch. 99% of the time the quotation is unnecessary and paraphrasing is a better unnecessary and paraphrasing is a better and more efficient choice.and more efficient choice.

Therefore,Therefore, do do notnot use quotations except use quotations except when when absolutely necessaryabsolutely necessary..

CITING SOURCES: how?CITING SOURCES: how?

The Author-Date system is just that…The Author-Date system is just that… [Jones 2005][Jones 2005]

One authorOne author [Smith and Jones 2005][Smith and Jones 2005]

Two authorsTwo authors [Smith et al. 2003][Smith et al. 2003]

When more than two authorsWhen more than two authors [AICPA 2005] [AICPA 2005]

When citing an organization or agencyWhen citing an organization or agency

What if you are using a source and you cannot What if you are using a source and you cannot identify an author…identify an author… Then, perhaps this source is not authoritative enough Then, perhaps this source is not authoritative enough

to be worth using…to be worth using…

CITING SOURCES: when?CITING SOURCES: when?

Anytime you use the ideas or thoughts or Anytime you use the ideas or thoughts or phrases or words…phrases or words… You must cite the source.You must cite the source.

Period.Period.

CITING SOURCES: where?CITING SOURCES: where?

Generally, at the end of the sentence which Generally, at the end of the sentence which was inspired by that source or sources was inspired by that source or sources [Jones 2004, Smith 2001].[Jones 2004, Smith 2001]. Put it within the text (before the period).Put it within the text (before the period). Include all sources (i.e. more than one is fine).Include all sources (i.e. more than one is fine).

If segments of the sentence were inspired by If segments of the sentence were inspired by different sources or if a segment was inspired by a different sources or if a segment was inspired by a source and the rest is completely original to you, then source and the rest is completely original to you, then put the cite(s) at the end of the appropriate phrases.put the cite(s) at the end of the appropriate phrases. While the Internet is now available to about 10% of the While the Internet is now available to about 10% of the

world population (NUA 2005), approximately 5 billion world population (NUA 2005), approximately 5 billion persons do not currently have access at all [Population persons do not currently have access at all [Population Media 2005].Media 2005].

Any sentence that has inspired content must have at Any sentence that has inspired content must have at least one cite.least one cite.

REFERENCES: BasicsREFERENCES: Basics

The list of references at the end of your The list of references at the end of your report…report… Must include every item that was cited in your Must include every item that was cited in your

report.report. Must not include any item that was not cited in Must not include any item that was not cited in

your report.your report.

Must include complete citations for each itemMust include complete citations for each item That means, include That means, include allall the information available the information available

about each source because the purpose is to about each source because the purpose is to allow the reader to go directly to the source that allow the reader to go directly to the source that you use and read the exact same information that you use and read the exact same information that you read.you read.

Must be in alphabetical order (by last name of Must be in alphabetical order (by last name of first author).first author).

REFERENCES: FormatREFERENCES: Format ExamplesExamples

Moye, Joe and Dave Upton. 2001. Data warehousing Moye, Joe and Dave Upton. 2001. Data warehousing 101. 101. Strategic Finance Strategic Finance 3737 (2:February). Available (2:February). Available online: online: http://www.strategicfinancemag.com/2001/02f.htm http://www.strategicfinancemag.com/2001/02f.htm Accessed 24 February 2003.Accessed 24 February 2003.

Matherne, J. Louis and Erin P. Mackler. 2002. Privacy Matherne, J. Louis and Erin P. Mackler. 2002. Privacy framework helps CPAs protect consumers. framework helps CPAs protect consumers. Journal of Journal of AccountancyAccountancy 8989 (8: August) 79-81. (8: August) 79-81.

Securities and Exchange Commission (U.S.). 2000. Securities and Exchange Commission (U.S.). 2000. Final Rule: Selective Disclosure and Insider Trading. Final Rule: Selective Disclosure and Insider Trading. Available online at http://www.sec.gov/rules/final/33-Available online at http://www.sec.gov/rules/final/33-7881.htm#P12_13077881.htm#P12_1307

XBRL.org. 2003a. What is XBRL? XBRL.org. XBRL.org. 2003a. What is XBRL? XBRL.org. Available online: http://www.xbrl.org/whatisxbrl/ Available online: http://www.xbrl.org/whatisxbrl/ Accessed 4 December 2003.Accessed 4 December 2003.

XBRL.org. 2003b. List of Jurisdictions. XBRL.org. XBRL.org. 2003b. List of Jurisdictions. XBRL.org. Available online: Available online: http://www.xbrl.org/howtojoin/index.asp?sid=26 http://www.xbrl.org/howtojoin/index.asp?sid=26 Accessed 14 December 2004.Accessed 14 December 2004.

REFERENCES: FormatREFERENCES: Format

ExamplesExamples Linstone, H. A. 1985. The Delphi technique. In Linstone, H. A. 1985. The Delphi technique. In

(V.T. Covello, editor) (V.T. Covello, editor) Environmental Impact Environmental Impact Assessment, Technology Assessment, and Risk Assessment, Technology Assessment, and Risk AnalysisAnalysis. New York, NY: Springer-Verlag. 621-. New York, NY: Springer-Verlag. 621-649.649.

Linstone, H. A. and M. Turoff. 1975. Linstone, H. A. and M. Turoff. 1975. The Delphi The Delphi Method: Techniques and Applications. Method: Techniques and Applications. Reading, Reading, MA: Addison-Wesley. MA: Addison-Wesley.

REFERENCES: FormatREFERENCES: Format

When citing in text, ok for shorter When citing in text, ok for shorter abbreviationsabbreviations XBRL.org = [XBRL 2005]XBRL.org = [XBRL 2005] Securities and Exchange Commission = Securities and Exchange Commission =

[SEC 2004].[SEC 2004]. Jones, Smith, Roberts and Jones, Smith, Roberts and

Krishnamurthy = [Jones et al. 2003].Krishnamurthy = [Jones et al. 2003].

HOWEVER, in the reference list, HOWEVER, in the reference list, everything must be spelled out – everything must be spelled out – entire organization names, all names entire organization names, all names of authors, etc.of authors, etc.

References and CitationsReferences and Citations

If you cannot figure out how to cite or If you cannot figure out how to cite or how to reference a source, bring it to how to reference a source, bring it to Dr. B. and she’ll help you figure it Dr. B. and she’ll help you figure it out.out.

Writing StyleWriting Style

In a research report, the writing In a research report, the writing should beshould be ClearClear ConciseConcise Free of jargonFree of jargon Technically correctTechnically correct

KISS principleKISS principle

Writing Tips: Size MattersWriting Tips: Size Matters

Avoid long sentences.Avoid long sentences. Usually, they are hard to follow and Usually, they are hard to follow and

unclear and the point is often lost.unclear and the point is often lost. Avoid long and/or phrases.Avoid long and/or phrases.

See above.See above. Avoid long paragraphs.Avoid long paragraphs.

See a pattern yet?See a pattern yet?

Writing Style: ParagraphsWriting Style: Paragraphs

Make a point in the first sentence of Make a point in the first sentence of a paragraph. a paragraph.

Follow with explanation or supporting Follow with explanation or supporting facts.facts. If your boss or client skimmed your If your boss or client skimmed your

report, reading only the first sentence of report, reading only the first sentence of each paragraph, would they understand each paragraph, would they understand the overall theme?the overall theme?

Writing Style: ClarityWriting Style: Clarity

Clear… concise…Clear… concise… What is the point?What is the point?

GET TO THE POINT!GET TO THE POINT!

One way to be sure NOT to get to One way to be sure NOT to get to the point is to use indefinite the point is to use indefinite language.language. Indefinite pronounsIndefinite pronouns Indefinite phrasesIndefinite phrases

Writing Style: Lack of clarityWriting Style: Lack of clarity

It is possible that…It is possible that… There are at least…There are at least…

Remember diagramming sentences?Remember diagramming sentences? If you cannot diagram the subject If you cannot diagram the subject

and verb without getting at least part and verb without getting at least part of the point of the sentence, then the of the point of the sentence, then the sentence is definitely indefinite…sentence is definitely indefinite…

Writing Style: PitfallsWriting Style: Pitfalls

Two words that almost always Two words that almost always hamper clarity arehamper clarity are ITIT THERETHERE

Pronouns should only be used when Pronouns should only be used when they clearly modify something that they clearly modify something that has already been identified.has already been identified.

Writing: Pronoun problemsWriting: Pronoun problems

Do not use indefinite pronouns in your Do not use indefinite pronouns in your writing. writing.

The most commonly misused pronouns are The most commonly misused pronouns are IT and THERE. IT and THERE. ThereThere is a place. If you use the word is a place. If you use the word therethere and and

are not referring to a specific (identified) place, are not referring to a specific (identified) place, then you are probably using it inappropriately as then you are probably using it inappropriately as an indefinite pronoun. an indefinite pronoun.

ItIt refers to some noun that you have previously refers to some noun that you have previously identified. If identified. If itit is not referring to an identifiable is not referring to an identifiable noun or noun phrase (thing, organization, object, noun or noun phrase (thing, organization, object, etc.) then you are probably using it inappropriately etc.) then you are probably using it inappropriately as an indefinite pronoun. as an indefinite pronoun.

If in doubt, just don't use these two words. If in doubt, just don't use these two words. You CAN write well without them!You CAN write well without them!

Writing Style: ITWriting Style: IT

Since it is often the case that forecasts Since it is often the case that forecasts from models with the greatest from models with the greatest predictive ability are not necessarily predictive ability are not necessarily exploitable for the generation of exploitable for the generation of profits, it might be prudent to profits, it might be prudent to optimize the forecasting models on a optimize the forecasting models on a loss function other than the loss function other than the minimization of the sum of squared minimization of the sum of squared errors.errors.

What’s wrong here?What’s wrong here?

Writing Style: ITWriting Style: IT

Not so good:Not so good: It might be prudent to optimize the It might be prudent to optimize the

forecasting models on a loss function forecasting models on a loss function other than the minimization of the other than the minimization of the sum of squared errors.sum of squared errors.

Much better:Much better: Optimizing the forecasting models on Optimizing the forecasting models on

a loss function other than the a loss function other than the minimization of the sum of squared minimization of the sum of squared errors might be prudent.errors might be prudent.

Writing Style: ITWriting Style: IT

Not so good:Not so good: Since it is often the case that forecasts Since it is often the case that forecasts

from models with the greatest predictive from models with the greatest predictive ability are not necessarily exploitable for ability are not necessarily exploitable for the generation of profits, …the generation of profits, …

BETTERBETTER Since forecasts from models with the Since forecasts from models with the

greatest predictive ability are often not greatest predictive ability are often not necessarily exploitable for the generation necessarily exploitable for the generation of profits, …of profits, …

Which is most clear?Which is most clear?

Since it is often the case that forecasts Since it is often the case that forecasts from models with the greatest predictive from models with the greatest predictive ability are not necessarily exploitable for ability are not necessarily exploitable for the generation of profits, it might be the generation of profits, it might be prudent to optimize the forecasting models prudent to optimize the forecasting models on a loss function other than the on a loss function other than the minimization of the sum of squared errors.minimization of the sum of squared errors.

Forecasts from models with the greatest Forecasts from models with the greatest predictive ability are often not necessarily predictive ability are often not necessarily exploitable for the generation of profits. exploitable for the generation of profits. Therefore, optimizing the forecasting Therefore, optimizing the forecasting models on a loss function other than the models on a loss function other than the minimization of the sum of squared errors minimization of the sum of squared errors might be prudent.might be prudent.

WRITING: Are we there yet?WRITING: Are we there yet?

THERETHERE Is a place… and nothing more.Is a place… and nothing more.

Never use it to start a sentence Never use it to start a sentence or a phrase, unless it refers to a or a phrase, unless it refers to a specific place you have already specific place you have already identified.identified.

Certainly never use the word Certainly never use the word THERE to begin a paragraph. THERE to begin a paragraph. Ever.Ever.

WRITING: SuggestionsWRITING: Suggestions

Avoid making lists.Avoid making lists. Avoid using quotation marks.Avoid using quotation marks.