Writing Business Reports

Writing Business Reports Reports are very different to essays. Reports tend to be very structured and this structure is achieved by using Headings and Subheadings. The report you are preparing is a short report. These reports often have a standard structure of simple headings (with each heading also including sub headings where relevant)  

Case Study Business Report Structure Title page Executive summary Table of contents Introduction, background (theme) ……………… …………….. ……………. Recommendations Conclusions Use the individual case study requirements as your headings and sub-headings for the body of the report References (Use Harvard Style) 3 3

Table of Contents The table of contents identifies each section of the report and its page number Each heading and sub-heading is numbered and included in the table Headings and subheadings are descriptive They indicate the focus of each section/paragraph Can be used for easy location of information

Report Structure: Headings Headings break the text into sections that are easily readable. They: Highlight the main ideas of your Report Order the information in your Report Represent a new issue/idea/point Assist the reader to find information quickly Headings should be used: Each time a new aspect of the content is presented To plan the whole report Use heading styles in Word so that your table of contents is automatically generated. Heading 1 for main headings like 1.0 Introduction Heading 2 for sub sections like 1.1 Background

Report Structure: Headings Poor Headings Better Headings/Subheadings What type of work unit organisational structure does Google use? Work Unit Structures at Google Issue 3 Limitations of Work Unit Structures Question 4 Decentralisation at Google Recommendations Recommended Organisational Structure for Google Heading No. 2 (!!!!!) Anything is better……

Table of Contents: Example Google (Alphabet) *Headings are a bit boring. You can be inventive and informative! Executive summary ……………………………………………….…......... 2 1.0 Introduction …………………………………………………..………… 3 2.0 Strategic and Control at Google ……………... ………………………3 3.0 Structure at Google …………… ………………………………………4 3.1 Organisational Structure Diagram…………..………………..... 4 3.1.1 Decentralisation Structure………………………4 3.1.2 Responsibility Centres…………………….4 4.0 Risk Management at Google …….…..………………….……….…. 5 5.0 Performance Management and Rewards……………….……….…. 5 ……. 6.0 Recommendations and Conclusion ……………………………….6

The Introduction Briefly and broadly outlines background facts and details of the organisation in the case Identifies the main issues that the Report addresses – often the Headings/subheadings can be used to guide this discussion States the specific purpose and focus of the report

The Introduction (useful language) Google, now Alphabet is… It has planned to… As a result of this, a number of problems have arisen… This report identifies the key issues… It explores the ways in which an adequate management accounting system could… 9

Structuring Paragraphs Each paragraph should start with a Topic Sentence Identifies topic and main idea Then add Supporting Sentences Expand - on main idea Evidence - case information or theory Example - from case Explain or justify - student analysis Finally, finish with a Concluding Sentence/s in the last paragraph before the next Heading/Subheading Linking back to the main idea

Paragraph structure Topic Sentence = topic and main idea ----------------------------------------------------------------------------------- Supporting sentences: Expand on main idea Evidence – theory from accounting or case Example – evidence from case Explain – student analysis – WHY Concluding comments (optional)– linking back to the main idea 11

Google’s Support Services can be categorised as discretionary cost centres. Discretionary cost centres tend not to produce tangible ”products”. Instead their role is often to provide support services whose outputs are qualitative and difficult to define objectively – i.e. outputs are not quantifiable. In the case of Google, the role of all the Human Resource Support Service is to provide support to all employees – e.g. Employment contracts, counselling services and training support. The outcomes of HR and sub-centres are qualitative in nature. For instance, the Counselling Service Centre’s “output” should be measured in terms of how well it helps employees to deal with problems affecting their productivity. How well the Counselling Centre does this cannot be objectively quantified. In comparison in engineered cost centre, such as a production department, output can be quantified – i.e. the product/service being produced. Topic sentence Evidence: theory Evidence: case Explain: Analysis– why it’s an issue Example: case Evidence: theory

Sections (in Body of the Report) The discussion under each Main Heading (labelled 2.0, 3.0 etc) represents a different section of your Report Each section should include at the beginning: A brief introduction to each section (contained within 2.0, 3.0 etc.) A brief description of what the sub-sections cover Subheadings = Sub-sections (labelled 2.1, 2.2 etc.) Should only discuss one main point (issue, problem, recommendation or suggestion etc.) Should not be too long a maximum of 3 paragraphs each

Solutions (recommended actions) Identify a solution to address the issue Describe the solution (refer to your accounting research) Explain why this would work Refer to the literature for support Indicate positive behaviour changes that would result 14

Conclusion and recommendations Restates specific purpose of Report Provides ‘the answer’ summary of main recommendations Draws together main points Provides a broad concluding statement Narrow Broad

Referencing - Why? Referencing: Acknowledges the ideas, information, and words of others Enables readers to judge your understanding and use of existing knowledge Avoids accusations of plagiarism and loss of marks Make sure you follow Harvard Style as outlined on following slide (seek advice from librarian if not sure)

Harvard In-text Referencing Paraphrasing versus using Direct Quotes Paraphrasing: Writing someone else’s ideas and information in your own words For example: Lack of individual responsibility and recognition leads to decreases in performance (Smith 2011). or Smith (2011) states that lack of individual responsibility and recognition leads to decreases in performance.

Harvard In-text Referencing Direct quotes – using the exact words of the writer For example: ‘Positive feedback on performance is more valued than monetary rewards’ (Smith, 2011, p. 37). or However Jones and Chang (2010, p. 98) found that ‘bonuses dramatically improved performance’

Reference list (example) Business Sunday 2007, television program, Nine Network, 19 August, viewed 2 September 2007, <http://businesssunday.ninemsn.com.au/mediapopup.aspx?mediaID=16806>. Fisher, G, Hughes, R, Griffin, R & Pustay, M 2006, International business: managing in the AsiaPacific, 3rd edn, Pearson Education Australia, Frenchs Forest, NSW. Garnaut, R 2007, 'Changing nature of growth', Financial Review, 2 August, p. 71, viewed 27 August 2007, Factiva. Hanani, AD 2006, ‘Indonesian business groups: crisis and restructuring', in SJ Chang (ed.), Business groups in East Asia: financial crisis, restructuring, and new growth, Oxford University Press, New York, pp. 179 - 204. Heath, RL, Pearce, WB, Shotter, J & Taylor, J 2006, 'The process of dialogue: participation and legitimation', Management Communication Quarterly, February, vol. 19, issue 3, p. 341. 19

Referencing From The Internet You cannot copy works (text, images, media etc) off the Internet without referencing your source. Australian law limits the academic use of Internet material to 10% of the content of the webpage and this must be referenced! If you are using text, an image or other media from a webpage, you must reference the material.

Academic Integrity You should ensure your report honestly and truthfully is work that is your own which clearly acknowledges the ideas, words, creations, images, etc of others Presenting work that fails to acknowledge other people’s work includes: plagiarism - the presentation of another person’s work, ideas, or creations as if it is your own copying or submitting whole or parts of computer files as if they are your own, eg webpages. Academic Integrity at RMIT www.rmit.edu.au/academicintegrity Academic Integrity at RMIT for Students www.rmit.edu.au/academicintegrity/students

Use the online RMIT Learning Lab Instructions on how to reference different sources: https://www.dlsweb.rmit.edu.au/bus/public/referencing/list/list.html Case study and report writing: https://www.dlsweb.rmit.edu.au/lsu/content/2_assessmenttasks/00assesstasks.htm 22