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Accounting and Tax

Use this research guide to locate print and electronic resources about accounting.

Some Basic Information for Citing

Business researchers most often use the American Psychological Association (APA) citation, but be sure to check with your instructor. 

Some basic guidelines:

  • Attribution - it's okay to use someone else's work as long as you give them credit for it. Even when you don't use a direct quote or paraphrase another's work, if you learn something from the reading, it's a good idea to acknowledge that in your Works Cited or References list.
  • Paraphrase - when you discuss someone's work or ideas in your own words.  Yes, you need a citation.

  • Direct quotation - using an author's exact words

    • Use opening and closing quotation marks ("")

    • A quote of less than 40 words is inserted directly into the text

    • A quote of more than 40 words is called a block quote and is indented one-half inch, does not use quotation marks, is double spaced, and does not include extra spacing between the quote and the rest of the text

Writing Lab Assistance

The FGCU Writing Lab (located in Library West 202C) offers free individual sessions for students needing assistance with writing assignments.  Walk-ins are welcome, but 30-minutes appointments can also be scheduled in advance. For current hours or to make an appointment, call (239) 590-7141 or check the website.

Online Resources

Electronic Style Guides

Below are additional sites for citation information, some of which will actually generate citations based on the information you input. Please note:  if you enter incorrect information, the generated citation will be incorrect.

Citation: A (Very) Brief Introduction

 Creative Commons 3.0 BY-NC-SA US license

Works Cited or Reference List - APA Style

  • List of citations at the end of your paper/report are:         
    • Alphabetized by the author’s last name or by the article/book title if there is no author (disregard a, an, the).
    • The title References is typed in boldface and centered at the top of the page. 
    • APA-style references are typed double-spaced using a hanging indent (the first line of the citation is aligned with the left margin; (subsequent lines are indented one-half inch).
    • Capitalize proper nouns

Example References page

Citation Examples - APA Style

Journal article
Author, A., Author, B., & Author, C. (Year). Article title: And subtitle. Journal TitleVolume(Issue), page range. Retrieved from URL of journal homepage/database

One Author
in-text citation: (Roulac, 1996)

Roulac, S. E. (1996). The strategic real estate framework: Processes, linkages, decisions. The Journal of Real Estate

Research, 12(3), 323-346. Retrieved from http://ezproxy.fgcu.edu/login?

url=http://search.proquest.com/docview/200306860?accountid=10919
 

Two Authors 
in-text citation: (Deacle & Elyasiani, 2014)
Deacle, S., & Elyasiani, E. (2014). Real estate investment by bank holding companies and their risk and return:

Nonparametric and GARCH procedures. Applied Financial Economics, 24(13), 907. Retrieved from

http://ezproxy.fgcu.edu/login?url=http://search.proquest.com/docview/1534522302?accountid=10919

Webpage 
Author, A. A. (year). Title of document [Format]. Retrieved from
http://xxxxx


in-text citation: (U.S. Energy Information Administration)
Short-term energy outlook - U.S. energy information administration (EIA) Retrieved from http://www.eia.gov/outlooks/steo/

Book (print)
Author, A. A. (year). Title of book. Location: Publisher.


in-text citation: (Webber, 2014)

Webber, J. (2014). Get rich slow: Your guide to producing income & building wealth with rental real

            estate. New York, US: Business Expert Press.

Book chapter
Author, A. (Year). Title of chapter. In A. Editor & B. Editor (Eds.), Title of book (pp. xx-xxx). Location: Publisher.

in-text citation:
(Stahl, 2003)

Stahl, B. C. (2003). Ethics Management Systems, Responsibility and Information Technology. Wieland, J. (Ed.), Standards

and audits for ethics management systems: The European perspective. (pp. 216-232). Berlin:New York:Springer.

Newspaper (online)
Author, A., & Author, B. (year, month day). Article title. Newspaper Title. Retrieved from http://xxxxx

in-text citation:
(By, 1998)

By, M. S. (1998, Sep 15). Financing small businesses: Market turmoil stunts financing for small businesses. Wall

Street  Journal. Retrieved from http://ezproxy.fgcu.edu/login?url=http://search.proquest.com/docview/398624407?

accountid=10919