ACCT303 - Strategic Management Accounting - Management Assignment Help

Assignment Task

Referencing 
Citations and Bibliographies using the Harvard Style (AGPS version) 
ACU Faculty of Business requires that any work a student submits for assessment should be  researched and prepared entirely by the student. Where one’s work incorporates material from  other authors, a clear and unambiguous reference should be made to these authors. Referencing is a standardised method of acknowledging sources of information and ideas that you  have used in your work or assignment in a way that uniquely identifies their source (Harvard  Referencing 2007). Apart from acknowledging the work of other writers, researchers and artists,  and others, and to avoid plagiarism, formal referencing enhances the material submitted and  assists the reader in a number of ways. It: 
Shows the breadth of your research 
Strengthens an academic argument 
Provides details of the sources used for information 
Allows the reader to consult sources independently 
Enables data and interpretations to be verified 
With regard to the way references are presented, many styles have been developed and further  customised by institutions, publishers, government authorities and industry bodies. The Faculty of  Business requires students to use the Harvard Style (AGPS version) as the standard referencing  style when preparing assignments and other written work. 
Definitions 
Citing: Formally recognising, within your text, the resource from which you have obtained  information. 
Citation: The passage or words quoted within your text, supported with evidence of your source. 
Bibliography / References: The list of sources you have used. The title Bibliography is used  when additional information (not cited in the text) is provided to further describe resources used  that assisted in preparing your work. 
Reference: The detailed description of the item from which you have obtained your information. 
The Harvard System 
The Harvard Author Date Referencing System was developed in the USA in the 1950s, and is now the most common referencing system used by Business Schools internationally (Quote, unquote  2004). The Australian Government Publishing Service (AGPS) version of the Harvard Style is  based on the original Harvard author-date system for books, articles and “non-books”. 
The main advantages of the Harvard System for both author and reader are: Flexibility 
Simplicity 
Clarity 
Ease of use 
Sources are cited in the body of the text simply as author and year of publication (see table below  for examples). A Reference or Bibliography section at the end of the document lists all details of  each source to enable the publication to be easily located. There is no third place to look such as  footnotes and chapter references, which are features of other systems (Quote, unquote 2004). 
What is referenced and when? 
A reference must be provided when you quote, paraphrase or summarise another person’s work.  The type of publication from which a source is likely to be derived includes (Damarell 2006): 
Books or chapters or pages within a book 
Journal, magazine or newspaper articles 
Conference papers or proceedings 
Video, television or radio excerpts 
Personal communications such as interviews, emails or letters (cited only) 
Electronic sources such as web pages, journal articles from online databases, recorded  programmes or even software 
The table below is based on the author date system (Harvard) presented in Snooks et al. 2002,  and incorporates information from Quote, unquote (2004) and Harvard Referencing (2007). It  illustrates and explains how to recognise the work of others from specific sources using the  Harvard System. 
The first column describes the source of information; the second column demonstrates how to cite  the source in the body of the text and this is explained in the third column. The fourth column  shows how the reference should appear in the bibliography and an explanation of the example is  explained in column five. 

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