BSAD 424 RESEARCH PAPER – LIBRARY INFORMATION SESSION

Class Announcements  In- class (January 27 th) Research Paper (in Lab SCHW 252 for both sections 9:00-9:45am); Guest: Rita Campbell, Liaison Librarian, Business Administration  Assignment #3 due today; available on-line  Assignment #4 due February 3 rd  WIB Society Session: A Conversational with Successful Business Women, February 3, SCHW 7-9:00pm

Class Objectives 1. Research Paper – Contents 2. Research Paper – Library Information Session 1. Professional Accounting Resources 2. Credible Soures 3. Referencing

Research Project  The research paper:  is worth 10% of your overall mark.  topic is to support an accounting treatment (recognition or disclosure) with reference to the CICA Handbook Section 1000, accounting theory and current academic research.  is a maximum of 4 pages double spaced (not including references) in total  is comprised of four one-page submissions worth 2.5%

Research Project (cont’d)  The four sections of the research paper as follows:  #1. Accounting Treatment - description of standard, recognition or disclosure, reference to CICA Handbook section, history (if necessary);  Due January 30, 2014  #2. Discussion of accounting treatment related to CICA e.g. criteria for asset/liability, user need, qualitative characteristic such as relevance, etc.;  Due February 13, 2014  #3. Discuss the current academic research on your topic area;  Due March 10, 2014  #4. Discuss relationship to accounting theory - e.g. information perspective, measurement perspective, agency theory, positive accounting theory, etc.;  Due April 3, 2014

Research Information Session (January 27 th )  The purpose of the information session is to support you in researching and referencing your research project for BSAD 424. You will need to learn to:  Access professional accounting resources (e.g. Canadian Institute of Chartered Accountants (CICA) Handbook), business press resources (e.g. Business Week, CA Magazine) and academic resources (e.g. Accounting Review, Journal of Accounting Research)  Distinguish between credible sources (e.g. Canadian Accounting Perspectives) and non-credible sources (e.g. Wikipedia)  Provide sufficient referencing (i.e. text, articles, e-books, etc.) within the body of your research project and in a bibliography at the end of your paper.

Rita Campbell, Liaison Librarian, Business Administration  Contact Info  phone:  Office hours: Mon, Tues, Thurs 9-12; 1-4:30 (Library room 307) Office hours: Wed 9-12, 1-4:30 (Schwartz School: Room 180)

Sources of information Academic Journals Scholarly / peer reviewed Written by experts in the field, include references/bibliography Business Press / trade publications May be written by experts / professionals Often quicker to press News Author may not have specific expertise / Topical Professional accounting tools - CICA Handbook Association / professional websites

Where to find your information Library website - Business subject guide - accounting page Google [be sure sources are credible] and/or google scholar (scholar.google.com)

Where to find business articles ABI/Inform (great Canadian coverage) Business Source Complete Both good sources

Where to find articles Google Scholar

Is your source credible?  Who is the publisher?  Who is the author?  Is it peer reviewed or written by experts in the field?  Do they indicate their source for the information?  Can you tell the date of the information?  Does it match the information you are seeing elsewhere?

Accounting Examples of how to cite the CICA Handbook

Citing your sources You cite to give credit to the articles and authors you've used in your paper. In text citation: use quotations and references to indicate within the text of a paper when you've used ideas from someone else Bibliography/ reference list: a list of all the sources used in the paper

Citing your sources Citing Business sources using APA has examples of citing business journals Purdue OWL site has examples for APA format and MLA format

In text citation - APA style

Reference list - APA style

Assignment #2  Average: 1.54/2.5 or 62%  Hi: 2.15/2.5  Lo: 0.85/2.5  Comments:  Support conclusion with evidence  Use language from accounting theory to make your point (e.g., information asymmetry)  Improve flow of discussion  Avoid casual or conversational language  Do not end sentence or phrase in a preposition