1. Writing Business Reports

2. 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)

3. 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

4. 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

5. 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

6. 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……

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

8. 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

9. 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

10. 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

11. 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

12. 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

13. 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

14. 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

15. 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

16. 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)

17. 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.

18. 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’

19. Reference list (example)
Business Sunday 2007, television program, Nine Network, 19 August, viewed 2 September 2007, <
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
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

20. 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.

21. 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
Academic Integrity at RMIT for Students

22. Use the online RMIT Learning Lab
Instructions on how to reference different sources: Case study and report writing: 22