Accounting & Finance: Cite Your Sources

About Academic Citation

Most academic writing draws, to some extent, upon ideas and research previously published by others. It is important to research thoroughly to learn as much information about your topic as possible, and crediting your sources is an essential step in the research process. Citing sources benefits you as well as the authors whose work you have used in your research.

How citing sources benefits you:

• Citing sources that support your own ideas gives your paper authority and credibility.
• Citations act as proof that you have researched your topic thoroughly.
• Giving credit to the sources you have used protects you from charges of plagiarism.
• A strong Works Cited or References list can be a useful record for futher research.

When to Cite

To avoid the potential for plagiarism, a good rule of thumb is to provide a citation for any idea that is not your own. This includes:

• Direct quotation
• Paraphrasing of a quotation, passage, or idea
• Summary of another's idea or research
• Specific reference to an obscure fact, figure, or phrase

You do not need to cite widely-accepted common knowledge (e.g. "George Washington was the first President of the United States."), proverbs, or common phrases unless you are using a direct quotation.

When in doubt, avoid the possibility of plagiarism and cite your source.

*This description of Academic Citation was borrowed from Pellissippi State Community College's Library Subject Guide to Citation.  The original content can be found @ http://libguides.pstcc.edu/content.php?pid=24540&sid=517220.