Help! How do I reference my work?
The following passage is taken from 'About the ASB' on the Accounting Standards Board (ASB) website at http://www.asb.co.uk/asb/about/ (accessed 9 February 2006):
"Accounting standards developed by the ASB are contained in 'Financial Reporting Standards' (FRSs). Soon after it started its activities, the ASB adopted the standards issued by the ASC, so that they also fall within the legal definition of accounting standards. These are designated 'Statements of Standard Accounting Practice' (SSAPs). Whilst some of the SSAPs have been superseded by FRSs, some remain in force."
(Accounting Standards Board 2006)
You could quote this passage (and should reference it if you do so) but you might decide to express it in your own words eg:
When the ASB started, it took over the ASC accounting standards. The accounting standards are now contained in Financial Reporting Standards which the ASB develops.
Even though you have rephrased this, the INFORMATION it contains comes from the ASB website and MUST be referenced, eg:
According to the ASB website 'About the ASB' (ASB 2006), when it started it took over the ASC accounting standards. The accounting standards are now contained in the Financial Reporting Standards which the ASB develops.
The School of Accounting and Economics requires you to use the Harvard style of referencing. There is a comprehensive referencing guide to this on the NULIS website which has been developed by Alun Fotheringham of the School of Accounting and Economics from material originally prepared by Hazel Hall (with her permission).
Plagiarism
Referencing correctly is very important because you must avoid plagiarism:
"The use of quotes, words or ideas taken from a source without crediting them is plagiarism, which is regarded as a form of cheating in universities" - definition from Using English.com, accessed 9 February 2006 at http://www.usingenglish.com/glossary/plagiarism.html
Napier University has developed a plagiarism guide for students, which outlines the ways in which plagiarism can occur and the procedures and penalties when it is detected and proved.
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