Writing and Citing

1. Writing and Citing ACC 614

2. What is plagiarism? • “Using someone else's ideas or phrasing and representing those ideas or phrasing as our own, either on purpose or through carelessness, is a serious offense known as plagiarism [Darling 2004].” • Darling, Charles. 2004. A Guide for Writing Research Papers Based on Modern Language Association Documentation (Plagiarism). Available online: http://webster.commnet.edu/mla/plagiarism.shtml (Accessed 25 January 2005). • FYI: This source also has great examples of plagiarism.

3. Plagiarism defined • pla·gia·rism, noun1: an act or instance of plagiarizing2: something plagiarized • pla·gia·rize, verbtransitive senses: to steal and pass off (the ideas or words of another) as one's own : use (another's production) without crediting the sourceintransitive senses: to commit literary theft : present as new and original an idea or product derived from an existing source • Webster. 2004. Merriam-Webster Online Dictionary. Available online: http://www.webster.com/cgi-bin/dictionary?book=Dictionary&va=plagiarize (Accessed 25 January 2005).

4. Plagiarism explained • We cannot use the ideas of another person (or persons or organization, etc.) without giving them direct credit for those ideas. • We cannot use the words of another person (or persons or organization, etc.) without giving them direct credit for those ideas.

5. Combat Plagiarism • How do we avoid plagiarism? • We could write everything out of our head with no reference or reading of anyone else’s works… • We will properly cite the author(s) and source of anything we paraphrase. • We will properly cite the author(s) and source of anything we quote.

6. Paraphrase • para·phrase,noun • a restatement of a text, passage, or work giving the meaning in another form • Webster. 2004. Merriam-Webster Online Dictionary. Available online: http://www.webster.com/cgi-bin/dictionary?book=Dictionary&va=paraphrase (Accessed 25 January 2005).

7. Paraphrase • Paraphrasing is ok! • Paraphrasing is wonderful! • Paraphrasing is encouraged! • However, credit to the original source of the information (even though the exact words are not used) is required.

8. Give credit where credit is due. • When paraphrasing… • Cite the original source of the ideas within the text. • Use the author-date system, like this: • When installing a wireless local area network, security must be designed into the system. If it is not, then the system’s data files are at risk of unauthorized access [Peterson et al. 2004] • Include in your reference list, a complete entry for this source, like this: • Peterson, Bryce H., William G. Heninger, Craig J. Lindstrom and Marshall B. Romney. 2004. Install Your Own Wireless Network. Journal of Accountancy (November). Available online: http://www.aicpa.org/pubs/jofa/nov2004/peterson.htm Accessed 25 January 2005.

9. Give credit where credit is due. • When quoting… • Cite the original source of the ideas within the text and include quotations marks around the quoted information and include a page number or other specific location if necessary. • Use the author-date system, like this: • Regarding international accounting standards, Chief Accountant of the SEC, Donald T. Nicolaisen, states that the FASB and the IASB are “very enthusiastic about the convergence of accounting standards [Nicolaisen 2005].” • Include in your reference list, a complete entry for this source, like this: • Nicolaisen, Donald T. 2005. In the Public Interest. Journal of Accountancy (January). Available online: http://www.aicpa.org/pubs/jofa/jan2005/prof.htm Accessed 25 January 2005.

10. On using quotations… • Personally, the use of quotations is a crutch. 99% of the time the quotation is unnecessary and paraphrasing is a better and more efficient choice. • Therefore,do not use quotations except when absolutely necessary.

11. CITING SOURCES: how? • The Author-Date system is just that… • [Jones 2005] • One author • [Smith and Jones 2005] • Two authors • [Smith et al. 2003] • When more than two authors • [AICPA 2005] • When citing an organization or agency • What if you are using a source and you cannot identify an author… • Then, perhaps this source is not authoritative enough to be worth using…

12. CITING SOURCES: when? • Anytime you use the ideas or thoughts or phrases or words… • You must cite the source. • Period.

13. CITING SOURCES: where? • Generally, at the end of the sentence which was inspired by that source or sources [Jones 2004, Smith 2001]. • Put it within the text (before the period). • Include all sources (i.e. more than one is fine). • If segments of the sentence were inspired by different sources or if a segment was inspired by a source and the rest is completely original to you, then put the cite(s) at the end of the appropriate phrases. • While the Internet is now available to about 10% of the world population (NUA 2005), approximately 5 billion persons do not currently have access at all [Population Media 2005]. • Any sentence that has inspired content must have at least one cite.

14. REFERENCES: Basics • The list of references at the end of your report… • Must include every item that was cited in your report. • Must not include any item that was not cited in your report. • Must include complete citations for each item • That means, include all the information available about each source because the purpose is to allow the reader to go directly to the source that you use and read the exact same information that you read. • Must be in alphabetical order (by last name of first author).

15. REFERENCES: Format • Examples • Moye, Joe and Dave Upton. 2001. Data warehousing 101. Strategic Finance 37(2:February). Available online: http://www.strategicfinancemag.com/2001/02f.htm Accessed 24 February 2003. • Matherne, J. Louis and Erin P. Mackler. 2002. Privacy framework helps CPAs protect consumers. Journal of Accountancy89 (8: August) 79-81. • Securities and Exchange Commission (U.S.). 2000. Final Rule: Selective Disclosure and Insider Trading. Available online at http://www.sec.gov/rules/final/33-7881.htm#P12_1307 • XBRL.org. 2003a. What is XBRL? XBRL.org. Available online: http://www.xbrl.org/whatisxbrl/ Accessed 4 December 2003. • XBRL.org. 2003b. List of Jurisdictions. XBRL.org. Available online: http://www.xbrl.org/howtojoin/index.asp?sid=26 Accessed 14 December 2004.

16. REFERENCES: Format • Examples • Linstone, H. A. 1985. The Delphi technique. In (V.T. Covello, editor) Environmental Impact Assessment, Technology Assessment, and Risk Analysis. New York, NY: Springer-Verlag. 621-649. • Linstone, H. A. and M. Turoff. 1975. The Delphi Method: Techniques and Applications. Reading, MA: Addison-Wesley.

17. REFERENCES: Format • When citing in text, ok for shorter abbreviations • XBRL.org = [XBRL 2005] • Securities and Exchange Commission = [SEC 2004]. • Jones, Smith, Roberts and Krishnamurthy = [Jones et al. 2003]. • HOWEVER, in the reference list, everything must be spelled out – entire organization names, all names of authors, etc.

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

19. Writing Style • In a research report, the writing should be • Clear • Concise • Free of jargon • Technically correct • KISS principle

20. Writing Tips: Size Matters • Avoid long sentences. • Usually, they are hard to follow and unclear and the point is often lost. • Avoid long and/or phrases. • See above. • Avoid long paragraphs. • See a pattern yet?

21. Writing Style: Paragraphs • Make a point in the first sentence of a paragraph. • Follow with explanation or supporting facts. • If your boss or client skimmed your report, reading only the first sentence of each paragraph, would they understand the overall theme?

22. Writing Style: Clarity • Clear… concise… • What is the point? • GET TO THE POINT! • One way to be sure NOT to get to the point is to use indefinite language. • Indefinite pronouns • Indefinite phrases

23. Writing Style: Lack of clarity • It is possible that… • There are at least… • Remember diagramming sentences? • If you cannot diagram the subject and verb without getting at least part of the point of the sentence, then the sentence is definitely indefinite…

24. Writing Style: Pitfalls • Two words that almost always hamper clarity are • IT • THERE • Pronouns should only be used when they clearly modify something that has already been identified.

25. Writing: Pronoun problems • Do not use indefinite pronouns in your writing. • The most commonly misused pronouns are IT and THERE. • There is a place. If you use the word there and are not referring to a specific (identified) place, then you are probably using it inappropriately as an indefinite pronoun. • It refers to some noun that you have previously identified. If it is not referring to an identifiable noun or noun phrase (thing, organization, object, etc.) then you are probably using it inappropriately as an indefinite pronoun. • If in doubt, just don't use these two words. You CAN write well without them!

26. Writing Style: IT Since it is often the case that forecasts from models with the greatest predictive ability are not necessarily exploitable for the generation of profits, it might be prudent to optimize the forecasting models on a loss function other than the minimization of the sum of squared errors. • What’s wrong here?

27. Writing Style: IT Not so good: • It might be prudent to optimize the forecasting models on a loss function other than the minimization of the sum of squared errors. Much better: • Optimizing the forecasting models on a loss function other than the minimization of the sum of squared errors might be prudent.

28. Writing Style: IT Not so good: • Since it is often the case that forecasts from models with the greatest predictive ability are not necessarily exploitable for the generation of profits, … BETTER • Since forecasts from models with the greatest predictive ability are often not necessarily exploitable for the generation of profits, …

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

30. WRITING: Are we there yet? • THERE • Is a place… and nothing more. • Never use it to start a sentence or a phrase, unless it refers to a specific place you have already identified. • Certainly never use the word THERE to begin a paragraph. Ever.

31. WRITING: Suggestions • Avoid making lists. • Avoid using quotation marks.