Guidelines for Academic Writing

Transcription

1 Chair of Accounting & Capital Markets PROF. DR. HOLGER DASKE 1 Guidelines for Academic Writing - April Table of Contents I. General Remarks 2 II. Guidelines 4 1. Fundamental Guidelines 4 2. Formatting Guidelines 5 3. Structure of Academic Work 6 4. Introduction, Main Part, and Conclusion 6 5. Citation Avoiding Plagiarism 7 7. Writing Style 7 III. References Examples 9 1. References: General Information 9 2. Referencing Examples: In- Text References and the List of References 9 IV. Annex 12 Appendix I Cover Page Example for Master s, Diploma, and Bachelor s theses 12 Appendix II Table of Contents Example 13 Appendix III Declaration of Academic Honesty 14 1

2 I. General Remarks These guidelines will give you a formal orientation of what procedures must be adhered to for your thesis. The most current version available online is relevant. Failure to adhere to these guidelines may result in being awarded the grade nicht ausreichend / not sufficient. Section III contains recommendations and examples of the presentation of footnotes and relevant lists. Furthermore, the appendix (Section IV) contains some formatting examples. In general it is possible to deviate from the guidelines presented in section III if permitted by the supervisor. However, it is necessary to choose a consistent solution that fulfills academic requirements. The latter is particularly important for the clear identification of references. If these requirements are not met, deviations can lead to being awarded the grade nicht ausreichend / not sufficient. The formal structure and layout of Master, Diploma, and Bachelor theses differs from seminar papers only in length and the inclusion / exclusion of coversheets, declaration of academic honesty, and binding. For more information and comprehensive details on academic writing please see A Manual for Writers of Research Papers, Theses, and Dissertations: Chicago Style for Students and Researchers by Kate L. Turabian, 7 th ed. (University of Chicago Press, 2007) or alternatively, Wissenschaftliches Arbeiten: Erfolgreich bei Bachelor- und Masterarbeit by Manuel René Theisen, 16 th ed. (Vahlen, 2013) or Die Technik wissenschaftlichen Arbeitens: Eine praktische Anleitung by Norbert Franck, 16 th ed. (UTB, 2011). Further help regarding the implementation of these formal guidelines in MS Word can be found in publications such as Doing your dissertation with Microsoft Word: A comprehensive guide to using Microsoft Word for academic writing Updated for Microsoft Word 2007 & Microsoft Word 2010 by Jacques Raubenheimer (Tulsa, 2013). It is crucial to conduct active and thorough literature research. The university offers a variety of literature databases, which often offer access to full publications particularly in the case of academic journals. Starting your research by means of a general Internet search (e.g. Google etc.) is not recommended. Two copies of the Master, Diploma or Bachelor theses, as well as seminar papers, have to be 2

3 handed in at the chair during the office hours of the secretary by their respective deadlines. In addition, every thesis / seminar paper has to be submitted directly to the respective supervisor as a searchable PDF document via . Furthermore, electronic copies of references that are only available online (i.e working paper, internet sources, etc.), must be handed in at the chair. Please consider that guidelines for academic writing may differ between chairs. 3

4 II. Guidelines 1. Fundamental Guidelines! Master, Diploma, and Bachelor theses must follow the requirements of the respective examination regulations. Seminar theses are also expected to follow these regulations.! Content and format of the work must be consistent and clear.! Truthfulness and honesty are the primary principles of any academic work. Thus, it is crucial to reference correctly, as failure to do so may create the impression that genuine content was plagiarized.! The following overall order should be followed: 1. Blank cover page (only for Diploma, Master, and Bachelor theses) 2. Title page (see Appendix I) 3. Table of contents (see Appendix II) 4. List of figures (if necessary) 5. List of tables (if necessary) 6. List of symbols (if necessary) 7. List of abbreviations (if necessary) 8. Main sections (includes introduction, main part, conclusion) 9. References 10. List of laws and rules (if necessary) 11. List of official publications (if necessary) 12. Appendix 13. Declaration of academic honesty (in German language and only for Master, Diploma, and Bachelor theses) 14. Blank page (only for Diploma and Master theses)! The list of abbreviations must include all abbreviations used in the main text and the footnotes. Abbreviations included in the title of a quoted source need to be listed as well. Please structure your list as a left- aligned column including the abbreviations in alphabetical order with a corresponding column consisting of the meaning of the respective abbreviation. 4

5 2. Formatting Guidelines 1) Maximum number of pages for the main sections: Bachelor seminars: 12 pages Master and Diploma seminars: 15 pages Bachelor theses: 20 pages Master and Diploma theses: 50 pages 2) Margins: Identical on all pages (with the exception of the title page [see Appendix I]) Left: 5 cm; right: 1 cm Top: 3 cm; bottom: 2 cm 3) Font (with the exception of the title page [see Appendix I]): Type: Times New Roman Size: 12 point for the main text; 10 point for footnotes 4) Line spacing: 1.5 spacing in main text; 1.0 spacing in footnotes 5) Paragraphs: To clearly mark the beginning of a new paragraph or chapter, a line break of at least 6 points (before or after) is required. Indenting the new line is not sufficient. 6) Text alignment: Justified 7) Headings: Same font size as main text but can be emphasised by using bold or italic print. No additional space needed between heading and subsequent text. 8) Highlighting: Key expressions in foreign language must be highlighted using italics. Underlining, extravagant formatting and multiple formatting of text should be avoided. 9) Page numbers / Headers: Page numbers have to be included in the header. With exception of the blank cover sheet and the cover page, all pages have to be numbered. Pages preceding the main sections (i.e. table of contents, list of tables, etc.) are to be numbered using Roman numerals while the remaining pages should be numbered using Arabic numerals. 10) Hyphenation: The use of hyphenation is encouraged. If automatic hyphenation (e.g., in MS Word) is used, this should be manually checked for correctness. 5

6 11) Binding: Master, Diploma, and Bachelor theses: paperback binding Seminar papers: stapling in the upper left corner 3. Structure of Academic Work A key part of every piece of academic work is its structure and outline (Appendix III). Therefore, a common theme should be apparent when looking at the outline and the structure should progress from general to more precise aspects. Including too many subsections should be avoided. For Master or Diploma theses, four to five sections should be sufficient. The sections should be structured hierarchically using numerical or alphanumerical classifications with Roman or Arabic and / or capital or small letters. 4. Introduction, Main Part, and Conclusion The introduction and the conclusion should give the informed reader an idea of the main topics to be discussed, as well as the most important conclusions of the discussion. Although both sections do not comprise a large number of pages, they have a special relevance for the structure and the content of your thesis and can be structured into (1) the introduction of the research idea and (2) the course of investigation. The introduction of the research idea should cover the basic situation and problems and emphasise their relevance and extent. In this context reference can be made to topics not covered (in detail) in the thesis. It also includes structuring the key problem into sub- problems and showing ways in which these issues can be analysed. Nevertheless, it should not include any results. Finally, the aim of the paper needs to be pointed out. The following course of investigation is to be kept as brief as possible and should show the reader how the author intends to proceed with investigating the problem of interest. An abstract is unless explicitly asked for by your supervisor not part of your thesis or seminar paper. In the main part of the paper, which usually consists of two or more sections, the research question is investigated. It is particularly important to have a golden thread, i.e., clear and concise story, through the overall structure as well as within sections and subsections. The conclusion should efficiently summarize the main results of your research. The focus is not on mentioning all aspects discussed, but on weighting the results according to their 6

7 relevance. Any need for quotations in this section is evidence of material deficits in the previous parts of your text. The conclusion can alternatively take the form of a structured summary based on the theses discussed in the paper and contain an outlook on future research if appropriate. In general a 50- page Master or Diploma thesis should not exceed two theses; shorter pieces of work should have proportionately fewer. 5. Citation Avoiding Plagiarism Proper referencing is a sign of thorough academic work and honesty. Other peoples ideas and thoughts need to be marked as such, using direct or indirect citations. Each references needs to be traceable using the list of reference. Bear in mind that it is not the aim of academic work to create a complete string of direct citations. In general, indirect references should be used. Citations should be made using the Chicago or APA Style. Direct Citations: You must always set off direct quotes with quotation marks and refer to your original source. Comments by the author or changes in formatting must be marked (i.e. within a direct citation: [comment by the author], in the footnote: [Not highlighted in the original]). Highlights in the original have to be used when citing and noted in the footnote (i.e. in the footnote: [partly highlighted]). Omissions are marked using three consecutive points [...]. Citations within a direct citation are set off with single quotation marks (... ). Indirect Citations: These are used when paraphrasing thoughts and statements made by other researchers. The extent of the reference needs to be clearly identifiable. 7. Writing Style As the importance of style, spelling, punctuation, syntax, and typeface are often underestimated, the following list contains some general rules which should be followed:! Major thoughts should be found in the main clause, less important ones in subordinate clauses.! Avoid long sentences.! A single sentence does not justify the use of a new paragraph.! Avoid unnecessary and imprecise words.! Foreign words should be used sparingly and with caution.! Comparatives without reference points are pointless. 7

8 ! Abbreviations out of personal convenience are not allowed.! Do not forget: Avoid spelling, printing, and punctuation mistakes. 8

9 III. References Examples 1. References: General Information The List of References should contain all references that are referred to directly or indirectly in the text. They should be listed in alphabetical and increasing chronological order. Papers that were read but not used in the thesis or seminar paper are not to be included in the List of References. An empty space, or additional spacing of at least 6 points, should be included between each reference. Become familiar with commonly used abbreviations for journals such as JoF for The Journal of Finance, JAR for the Journal of Accounting Research, or DStR for Deutsches Steuerrecht. The following section contains examples of citations made using the classic Chicago- style referencing. 2. Referencing Examples: In- Text References and the List of References (1) In- text references In- text references are made using the following scheme: For one or two authors: o Author (Year, Page) or (Author, Year, Page) o Author 1 and Author 2 (Year, Page) or (Author 1 and Author 2, Year, Page) For more than two authors: Example: o Author 1 et al. (Year, Page) or (Author 1 et al., Year, Page) o Watts and Zimmerman (1986, p. 340) argue that accounting research, o The purpose of accounting research can be broken down into three parts (Watts and Zimmerman, 1986, p. 340) (2) List of References and Other Lists Article in a print journal One Author [Last Name], [Initial First Name] ([Year]) [Title of Article], [Title of Journal], [Volume], pp. [pages]. Demski, J.S. (1973) The General Impossibility of Normative Accounting Standards, The Accounting Review, 48, pp

10 Article in a print journal More Than One Authors (Also applies to books etc.) [Last Name Author 1], [Initial First Name Author 1] and [Last Name Author 2], [Initial First Name Author 2] ([Year]) [Title of Article], [Title of Journal], [Volume], pp. [pages]. Skinner, D. and Sloan, R. (2001) Earnings Surprises, Growth Expectations, and Stock Returns or Don t Let an Earnings Torpedo Sink Your Portfolio, Review of Accounting Studies, 7(2-3), pp Working Paper [Last Name], [Initial First Name] ([Year]) [Title of Article], [Title of Journal], [Volume]. Available at: [URL] (accessed [Month, Day, Year]). Daske, H., Hail, L., Leuz, C. and Verdi, R.S. (2013) Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions. Available at: (accessed: 31 July 2013). Books [Last Name], [Initial First Name] [Title of Book], ([Location of Publisher]: [Publisher], [Year]), [pages]. James Stock and Mark Watson, Introduction to Econometrics, 3 rd ed. (Harlow: Pearson Education Ltd., 2012) Newspaper [Last Name], [Initial First Name] ([Year]) [Title of Article], [Title of Newspaper], [Date Published], [pages]. Daniel Mendelsohn, But Enough about Me, New Yorker, January 25, 2010, 68. Website [Website Title], last modified [Month Day, Year], [URL], accessed [Month, Day, Year]. Google Privacy Policy, last modified March 11, 2009, Laws and Standards Laws do not belong in the List of References but in a separate list containing all laws and standards instead. Standards should be referenced using the precise standard (i.e. IAS 18.5, IDW PS ). The use of internet sources is not permitted if print- versions are available. [Note number]. [Name of Act], [Public Law #], [Congress], [Session] ([Date]), Name of Database and any identification number provided by the database. 1. Consolidated Appropriations Act, 2008, Pub. L. No , 110th Cong., 1st. Sess. (December 26, 2007), LexisNexis Academic. 10

11 Official Publications U.S. Congress. House. Committee on International Relations The threat from international organized crime and global terrorism: Hearing before the Committee on International Relations. 105th Cong., 1st sess., October 1. 11

12 IV. Annex Appendix I Cover Page Example for Master s, Diploma, and Bachelor s theses [Topic] Master s / Diploma / Bachelor s Thesis Supervisor: Prof. Dr. Holger Daske Chair of Accounting and Capital Markets University of Mannheim submitted by: J. Jones Sample Street Mannheim Telephone: 0123 / jones@uni-mannheim.de Matriculation Number: th Semester Mannheim, [Date of Submission] 12

13 Appendix II Table of Contents Example Table of Contents for Goodwill Impairment Testing According to IAS 36 & SFAS

14 Appendix III Declaration of Academic Honesty Ehrenwörtliche Versicherung Ich versichere hiermit, dass ich die vorliegende Arbeit selbstständig und nur unter Benutzung der angegebenen Literatur und Hilfsmittel angefertigt habe. Wörtlich übernommene Sätze oder Satzteile sind als Zitat belegt, andere Anlehnungen hinsichtlich Aussage und Umfang unter Quellenangabe kenntlich gemacht. Die Arbeit hat in gleicher oder ähnlicher Form noch keiner Prüfungsbehörde vorgelegen und ist nicht veröffentlicht. Mannheim, [Date of Submission] [Signature] 14