Accounting Theory

BBS Concise Guide to Referencing

This document provides a concise guide to referencing using the Harvard referencing style. If you follow precisely the examples shown in this guide in your assignments for all BBS modules, and in your dissertation, you will present your work in a format that is acceptable to all BBS lecturers. Please pay careful attention to details such as punctuation, use of capital letters and use of italic font, and follow precisely the conventions shown below. If you are submitting written work to BU schools other than BBS, please check with the school concerned as to whether they have specific referencing requirements. BU Library has produced a more extensive guide to referencing, including the referencing of several types of source that are not covered in this concise guide, accessible at the following URL:

http://www.bangor.ac.uk/library/help/documents/harvardreferencingguide.pdf

Correct referencing consists of two elements: in-text referencing, and a list of references or bibliography at the end of your document. This guide provides correct examples of in-text referencing, and a list of references/bibliography. There should always be a one-to-one correspondence between the sources that are cited in the text, and the sources included in the list of references/bibliography:

· The full bibliographic details of any source cited in the text should appear in the list of references/bibliography; and

· Any item that appears in the list of references/bibliography should be cited at least once in the text.

You are strongly advised to check carefully that any work you submit satisfies these requirements, after you have produced the final draft of the text and before you submit.

In-text referencing

Most widely used referencing conventions

Paraphrase without page reference; author’s name integrated into the narrative:

Kamien and Schwartz (1970) argue that a fair comparison between the incentives for innovation under perfect competition and monopoly should be based on a starting position at which not only the industry output levels, but also the price elasticities of demand, are the same.

Paraphrase with page reference; author’s name integrated into the narrative:

According to Schumpeter (1942, p.83) the process of creative destruction results in regular upheaval, as older products and technologies are continually superseded by new ones.

Paraphrase without page reference; author’s name separated from the narrative:

The M-form organizational structure was first developed in the US in the 1920s and 1930s (Chandler, 1977).

Paraphrase with page reference; author’s name separated from the narrative:

The argument that good ethics is good business has been criticized from a philosophical and economic perspective (Burton and Goldsby, 2009, pp.147-149).

Direct quotation with page reference:

The process of creative destruction “incessantly revolutionises the economic structure from within, incessantly destroying the old one, incessantly creating a new one. This process of creative destruction is the essential fact about capitalism” (Schumpeter, 1942, p.83).

Comment: Longer quotations of about 40 words or more should be separated from the surrounding text by creating a separate paragraph, with a citation as shown above at the end of the paragraph. For direct quotations, a page reference should always be provided. If you are paraphrasing, a page reference may or may not be included.

Other referencing conventions

Citation of a source with three or more authors:

The corporate governance of banks and other financial institutions has been subject to intense scrutiny by politicians, the media and the general public since the onset of the financial crisis of the late-2000s (Mehran et al., 2011).

Citation of more than one source by the same author published in the same year:

With reference to European football it has been argued that revenue maximization subject to a break-even constraint provides a more accurate characterization of the reality than profit maximization (Késenne, 2007a). The implications of the G14 payroll cap for salaries and competitive inequality are examined by Késenne (2007b).

Simultaneous citation of more than one source by the same author:

Comparisons between the North American and European models for the organization of sports leagues are drawn by Noll (2002, 2003).

Simultaneous citation of sources by different authors:

Previously, bank-specific, regulatory and regional economic conditions have been identified as determinants of bank failure (Wheelock and Wilson, 2000; Cole and White, 2011).

Citation from a secondary source:

Prior to the Competition Act 1998, there were no fines for first offenders. “It is as though the police having captured a bank robber red-handed, inform him that he has broken the law and should not do it again, but then let him go with the fruits of his crime” (Williams, 1993, cited in Utton, 2000, p.276).

Citation of edited publications:

When referring to the publication as a whole, cite the editor:

Berger et al. (2010) examine a number of respenses on the part of the banking industry to the financial crisis.

When referring to a chapter within an edited publication, cite the chapter author:

The implications of the financial crisis for deposit insurance are discussed by Eisenbeis and Kaufman (2010).

Lists of references or bibliography

Journal article:

Burton, B.K. and Goldsby, M.G. 2009. The moral floor: a philosophical examination of the connection between ethics and business. Journal of Business Ethics, 91(1), pp.145-154.

Comment: In this example, the volume number is 91, the issue number is 1, and the page numbers are 145-154. Sometimes the issue number is omitted.

Book:

Schumpeter, J. 1942. Capitalism, socialism, and democracy. New York: HarperCollins.

Book with edition number:

Bodie, Z., Kane, A. and Marcus, A.J. 2011. Investments. 9th ed. New York: McGraw Hill.

Edited book:

Berger, A.N., Molyneux, P. and Wilson, J.O.S. (eds). 2010. The Oxford handbook of banking. Oxford: Oxford University Press.

Chapter in edited book:

Eisenbeis, R.A. and Kaufman, G.G. 2010. Deposit insurance. In: Berger, A.N., Molyneux, P. and Wilson, J.O.S. (eds). 2010. The Oxford handbook of banking. Oxford: Oxford University Press. pp.339-356.

Official report:

OECD. 2009. Corporate governance and the financial crisis: key findings and main messages. OECD, Paris.

Working papers/Discussion papers:

Gropp, R. and Kashyap, A. 2009. A new metric for banking integration in Europe. National Bureau of Economic Research Working Paper No. 14735.

Newspaper article (accessed in print):

Either:

Keegan, W. 2012. Bank deregulation leads to disaster: shout it from the rooftops. The Observer. 6th May 2012.

Or:

The Observer. 2012. Bank deregulation leads to disaster: shout it from the rooftops. The Observer. 6th May 2012.

Comment : In the text, you could cite either the journalist (Keegan, 2012) or the newspaper (The Observer, 2012).

Newspaper article (accessed online):

Keegan, W. 2012. Bank deregulation leads to disaster: shout it from the rooftops. The Observer. [Online]. 6th May 2012. Available at: http://www.guardian.co.uk/business/

2012/may/06/shout-rooftops-bank-deregulation-leads-to-disaster Accessed 19th February 2013.

Website with author/organisation:

OECD. 2012. UK: boosting growth and tackling inequality are keys to recovery. [Online]. Available at: http://www.oecd.org/newsroom/uk-boosting-growth-and-tackling-inequality-are-keys-to-recovery.htm Accessed 19th February 2013.

Website without author/organisation:

What is bank deregulation? 2013. [Online]. Available at: http://www.wisegeek.com/ what-is-bank-deregulation.htm Accessed 19th February 2013.

Document on website:

Competition Commission. 2009. BAA Airports market investigation: a report on the supply of airport services by BAA in the UK. [Online]. Available at: http://www.competition-commission. org.uk/assets/competitioncommission/docs/ pdf/non-inquiry/rep_pub/reports/2009/fulltext/545.pdf Accessed 19th February 2013.

Sources with three or more authors:

Mehran, H., Morrison, A. and Shapiro, J. 2011. Corporate governance and banks: what have we learned from the financial crisis? Federal Reserve Bank of New York Staff Reports, No. 502.

Comment : Quote all of the authors’ names; use ‘et al.’ in the text, but do not use ‘et al.’ in the list of references/bibliography.

More than one source by the same author published in the same year:

Késenne, S. 2007a. The peculiar economics of professional football in Europe. Scottish Journal of Political Economy, 54, pp.388-399.

Késenne, S. 2007b. The economic theory of professional sports leagues. Cheltenham: Edward Elgar.

Citation in the text from a secondary source:

Williams, M. 1993. The effectiveness of competition policy in the United Kingdom. Oxford Review of Economic Policy, 9, pp.94-112.

Utton, M.A. 2000. Fifty years of UK competition policy. Review of Industrial Organization, 16, pp.267-285.

Comment : Quote full bibliographic details of both sources in the list of references/bibliography.

Lecture notes:

Comment : Normally you should not cite lecture materials in assignments or dissertations. It is unlikely that the lecture materials are the original source for the information, and if a citation is required you should use either the original or another published source. If citation of lecture materials really is required, see the BU Library referencing guide for the format.