This document provides a concise guide to referencing in the Harvard style. It includes examples of both in-text citations and reference list entries for a variety of sources like books, journal articles, newspaper articles, websites, and more. Correct referencing requires a one-to-one correspondence between in-text citations and the reference list. The guide demonstrates in-text citations for paraphrases and direct quotations, as well as references for single authors, multiple authors, sources by the same author in the same year, and others.

1. BBS Concise Guide to Referencing
This document provides a concise guide to referencing using the
Harvard referencing style. If you follow precisely the examples
shown in this guide in your assignments for all BBS modules,
and in your dissertation, you will present your work in a format
that is acceptable to all BBS lecturers. Please pay careful
attention to details such as punctuation, use of capital letters
and use of italic font, and follow precisely the conventions
shown below. If you are submitting written work to BU schools
other than BBS, please check with the school concerned as to
whether they have specific referencing requirements. BU
Library has produced a more extensive guide to referencing,
including the referencing of several types of source that are not
covered in this concise guide, accessible at the following URL:
http://www.bangor.ac.uk/library/help/documents/harvardreferen
cingguide.pdf
Correct referencing consists of two elements: in-text
referencing, and a list of references or bibliography at the end
of your document. This guide provides correct examples of in-
text referencing, and a list of references/bibliography. There
should always be a one-to-one correspondence between the
sources that are cited in the text, and the sources included in the
list of references/bibliography:
· The full bibliographic details of any source cited in the text
should appear in the list of references/bibliography; and
· Any item that appears in the list of references/bibliography
should be cited at least once in the text.
You are strongly advised to check carefully that any work you

2. submit satisfies these requirements, after you have produced the
final draft of the text and before you submit.
In-text referencing
Most widely used referencing conventions
Paraphrase without page reference; author’s name integrated
into the narrative:
Kamien and Schwartz (1970) argue that a fair comparison
between the incentives for innovation under perfect competition
and monopoly should be based on a starting position at which
not only the industry output levels, but also the price elasticities
of demand, are the same.
Paraphrase with page reference; author’s name integrated into
the narrative:
According to Schumpeter (1942, p.83) the process of creative
destruction results in regular upheaval, as older products and
technologies are continually superseded by new ones.
Paraphrase without page reference; author’s name separated
from the narrative:
The M-form organizational structure was first developed in the
US in the 1920s and 1930s (Chandler, 1977).
Paraphrase with page reference; author’s name separated from
the narrative:
The argument that good ethics is good business has been
criticized from a philosophical and economic perspective
(Burton and Goldsby, 2009, pp.147-149).

3. Direct quotation with page reference:
The process of creative destruction “incessantly revolutionises
the economic structure from within, incessantly destroying the
old one, incessantly creating a new one. This process of creative
destruction is the essential fact about capitalism” (Schumpeter,
1942, p.83).
Comment: Longer quotations of about 40 words or more should
be separated from the surrounding text by creating a separate
paragraph, with a citation as shown above at the end of the
paragraph. For direct quotations, a page reference should
always be provided. If you are paraphrasing, a page reference
may or may not be included.
Other referencing conventions
Citation of a source with three or more authors:
The corporate governance of banks and other financial
institutions has been subject to intense scrutiny by politicians,
the media and the general public since the onset of the financial
crisis of the late-2000s (Mehran et al., 2011).
Citation of more than one source by the same author published
in the same year:
With reference to European football it has been argued that
revenue maximization subject to a break-even constraint
provides a more accurate characterization of the reality than
profit maximization (Késenne, 2007a). The implications of the
G14 payroll cap for salaries and competitive inequality are
examined by Késenne (2007b).
Simultaneous citation of more than one source by the same
author:

4. Comparisons between the North American and European models
for the organization of sports leagues are drawn by Noll (2002,
2003).
Simultaneous citation of sources by different authors:
Previously, bank-specific, regulatory and regional economic
conditions have been identified as determinants of bank failure
(Wheelock and Wilson, 2000; Cole and White, 2011).
Citation from a secondary source:
Prior to the Competition Act 1998, there were no fines for first
offenders. “It is as though the police having captured a bank
robber red-handed, inform him that he has broken the law and
should not do it again, but then let him go with the fruits of his
crime” (Williams, 1993, cited in Utton, 2000, p.276).
Citation of edited publications:
When referring to the publication as a whole, cite the editor:
Berger et al. (2010) examine a number of respenses on the part
of the banking industry to the financial crisis.
When referring to a chapter within an edited publication, cite
the chapter author:
The implications of the financial crisis for deposit insurance are
discussed by Eisenbeis and Kaufman (2010).
Lists of references or bibliography
Journal article:
Burton, B.K. and Goldsby, M.G. 2009. The moral floor: a
philosophical examination of the connection between ethics and
business. Journal of Business Ethics, 91(1), pp.145-154.

5. Comment: In this example, the volume number is 91, the issue
number is 1, and the page numbers are 145-154. Sometimes the
issue number is omitted.
Book:
Schumpeter, J. 1942. Capitalism, socialism, and democracy.
New York: HarperCollins.
Book with edition number:
Bodie, Z., Kane, A. and Marcus, A.J. 2011. Investments. 9th ed.
New York: McGraw Hill.
Edited book:
Berger, A.N., Molyneux, P. and Wilson, J.O.S. (eds). 2010. The
Oxford handbook of banking. Oxford: Oxford University Press.
Chapter in edited book:
Eisenbeis, R.A. and Kaufman, G.G. 2010. Deposit insurance. In:
Berger, A.N., Molyneux, P. and Wilson, J.O.S. (eds). 2010. The
Oxford handbook of banking. Oxford: Oxford University Press.
pp.339-356.
Official report:
OECD. 2009. Corporate governance and the financial crisis: key
findings and main messages. OECD, Paris.
Working papers/Discussion papers:
Gropp, R. and Kashyap, A. 2009. A new metric for banking
integration in Europe. National Bureau of Economic Research
Working Paper No. 14735.

6. Newspaper article (accessed in print):
Either:
Keegan, W. 2012. Bank deregulation leads to disaster: shout it
from the rooftops. The Observer. 6th May 2012.
Or:
The Observer. 2012. Bank deregulation leads to disaster: shout
it from the rooftops. The Observer. 6th May 2012.
Comment: In the text, you could cite either the journalist
(Keegan, 2012) or the newspaper (The Observer, 2012).
Newspaper article (accessed online):
Keegan, W. 2012. Bank deregulation leads to disaster: shout it
from the rooftops. The Observer. [Online]. 6th May 2012.
Available at: http://www.guardian.co.uk/business/
2012/may/06/shout-rooftops-bank-deregulation-leads-to-disaster
Accessed 19th February 2013.
Website with author/organisation:
OECD. 2012. UK: boosting growth and tackling inequality are
keys to recovery. [Online]. Available at:
http://www.oecd.org/newsroom/uk-boosting-growth-and-
tackling-inequality-are-keys-to-recovery.htm Accessed 19th
February 2013.
Website without author/organisation:
What is bank deregulation? 2013. [Online]. Available at:
http://www.wisegeek.com/ what-is-bank-deregulation.htm
Accessed 19th February 2013.

7. Document on website:
Competition Commission. 2009. BAA Airports market
investigation: a report on the supply of airport services by BAA
in the UK. [Online]. Available at: http://www.competition-
commission. org.uk/assets/competitioncommission/docs/
pdf/non-inquiry/rep_pub/reports/2009/fulltext/545.pdf Accessed
19th February 2013.
Sources with three or more authors:
Mehran, H., Morrison, A. and Shapiro, J. 2011. Corporate
governance and banks: what have we learned from the financial
crisis? Federal Reserve Bank of New York Staff Reports, No.
502.
Comment: Quote all of the authors’ names; use ‘et al.’ in the
text, but do not use ‘et al.’ in the list of
references/bibliography.
More than one source by the same author published in the same
year:
Késenne, S. 2007a. The peculiar economics of professional
football in Europe. Scottish Journal of Political Economy, 54,
pp.388-399.
Késenne, S. 2007b. The economic theory of professional sports
leagues. Cheltenham: Edward Elgar.
Citation in the text from a secondary source:
Williams, M. 1993. The effectiveness of competition policy in
the United Kingdom. Oxford Review of Economic Policy, 9,
pp.94-112.
Utton, M.A. 2000. Fifty years of UK competition policy.

8. Review of Industrial Organization, 16, pp.267-285.
Comment: Quote full bibliographic details of both sources in
the list of references/bibliography.
Lecture notes:
Comment: Normally you should not cite lecture materials in
assignments or dissertations. It is unlikely that the lecture
materials are the original source for the information, and if a
citation is required you should use either the original or another
published source. If citation of lecture materials really is
required, see the BU Library referencing guide for the format.
Introduction to Case Study
1
1
Structure
Group presentation
During tutorial sessions on 01/12/15 & 08/12/15
5%
Individual assignment
To be submitted on 18/12/15
20%
2

9. Case study
Identify an organisation facing a crisis or involved in a public
controversy (e.g., an accident, a product safety/health hazard, a
scandal, an environmental disaster, or a major structural re-
organisation, such as privatisation or demutualisation) and
investigate how the organisation reacted to it by means of
information releases (e.g., press releases, annual report,
corporate social responsibility report, etc.).
Use a variety of accounting theories to explain the
organisation’s response to the event.
3
Aspects to think about
What is a crisis?
Define ‘crisis’ using relevant literature
What kind of crisis is the organisation facing?
Who is effected by the crisis?
Customers, shareholders, general public, etc.
4
1) Definition of crisis
An overwhelmingly negative event that presents a high level of
risk, harm, and opportunity for further loss (Seeger et al., 2003)
Elements of an organizational crisis (Xu and Li, 2013):
Unexpectedness of the event
Limitations in response time
Severe consequence(s) (to specific stakeholders, the
environment, society)
Threats to the fundamental value of an organization
2) What type of crisis is it ?

10. Breitsohl (2010):
Scandals
e.g. bribery, insider trading, price-fixing, or sexual harassment
Accidents
related to the production system, e.g. explosions, airplane
crashes, or the sinking of ships
Product safety and health incidents
post-production effects and consumption-side harms, e.g.
sabotage, product defects and associated recalls, and
production-related pollution
6
3) Who is affected by the crisis?
scandal
7
Identifying a case – How to find it?
Google search with key words
‘scandal’, ‘accident’, ‘incident’
8

11. An example: Volkswagen emissions scandal
https://www.youtube.com/watch?v=Or4ir9KMHAs
9
Aspects to think about
How does the organisation respond to the crisis?
Which communication vehicles do they use? (e.g., press
releases, annual reports, CEO speech, etc.)
What strategies do they use?
E.g., apology, excuse, blame and fire CEO?
10
Case study requirements
You need to demonstrate the ability to identify a good case
You need to demonstrate your understanding of the accounting
theory(ies) you choose to explain the corporate responses made
following the accident/incident/scandal
You need to demonstrate the ability to analyse the corporate
responses using an appropriate way of analysing the corporate
texts
11
Presentation
Format
Content
Data

12. Methodology
12
Presentation - Format
Group presentation
5-6 slides
5-10 minutes
All group members or nominate one or two group members to
present
13
Presentation - Content
2. The case
Context
Background information about the case
What company? When? What happened? Who was affected?
How did the media report the case?
3. Data
CSR report, annual report, number of press releases?
4. Methodology
What verbal strategies are you focusing on in your analysis?
14
Collecting your data
communication
→ search for corporate documents
Annual Reports

13. Interim Reports
Press Releases
CSR Reports
...
Download them from company website
NOT financial statements
NOT newspaper articles or media websites (e.g., BBC)
15
15
Collecting your data - Example:
London Underground Restructuring Strategy
LU website:
https://tfl.gov.uk/
Choose data analysis period.
01/10/2014-31/10/2014
Less recent cases also check Annual Report & CSR report
16
16
Make a list of all data analysed –
Example: London Underground
17Appendix I London Underground Press Releases by date and
title

14. Press ReleaseDate Title PRLU110/01/2014RMT union urged
not to threaten Londoners with disruption, but to work with LU
to modernise the Tube 1PRLU214/01/2014Reminder that TFL’S
new year fares come into effect on Sunday 19th JanuaryPRLU3
23/01/2014TFL Ambassadors set to help Londoners beat totally
unnecessary industrial action on the TubePRLU423/01/2014TFL
sets out plans to keep capital moving during strikes over
modernization of London Underground
PRLU531/01/2014Londoners back Mayor and LU’s vision for
the future of the TubePRLU602/02/2014TFL confirms
Underground services it intends to operate during strikes over
Tube modernisationPRLU7 04/02/2015Not too late to call strike
off and continue talking’, LU’s boss says to unions.
Methodology –
How to analyse the corporate documents
Content analysis of corporate narrative documents
Focus on verbal strategies used to refer to the
accident/incident/scandal
E.g. apologies, excuses, etc.
The Co-operative Bank crisis which involved the exposure of a
£1.5bn capital hole by an independent review.
Video statement of the CEO of Volkswagen:
https://www.youtube.com/watch?v=wMPX98_H0ak
18
Benoit (1997: 179)
19

15. Cornelissen (2014)
In a crisis verbal strategies depend on whether the organisation
views itself as having:
A low level of responsibility for the crisis
E.g., denial, excuse, downplay, etc.
A high level of responsibility for the crisis
Apology, compensation, repentance (asking for forgiveness)
See table with full list of strategies on blackboard
20
Applying the methodology
to the data
21
“TfL sets out plans to keep capital moving during strikes over
modernisation of London Underground (PRLU5)”
- Corrective Action
“RMT union urged not to threaten Londoners with disruption
but to work with LU to modernise the Tube ” (PRLU1) -
Shifting the blame
“with billions of pounds of investment to deliver more frequent,
reliable and accessible services and enhanced stations,
providing greater capacity to tackle increasing numbers of
customers. ” (PRLU1) - Good intentions

16. Requirements of written assignment
Deadline, word limit & weighting
Follow the structure
Apply your chosen methodology to the data
Discuss your findings
Use relevant theories to explain the company response to the
crisis
Background reading & referencing
22
Individual assignment
Deadline: Friday, 18th December 2015
Word limit: 1,500 words (+/- 10%)
Weighting: 20%
23
Structure of written assignment
24

17. What theories do I use to
explain the company response to the crisis?
Systems-oriented oriented theories (Deegan & Unerman,
Chapter, Chapter 8; Rankin et al., Chapter 5, pp. 141-147.
Stakeholder theory (also Mitchell et al., 1997)
Legitimacy theory
Institutional theory
Positive Accounting Theory (political cost hypothesis)
Also:
Benoit’s (1997) image restoration theory
25
Findings
Report on what you find in your the application of your
methodology
E.g., London Underground uses press releases and
advertisements in major UK newspapers to apologise to
customers
Compare your findings to those of prior studies
E.g., London Underground’s strategy of shifting the blame is
similar to that of other consumer firms facing product safety
issues
Are your findings in line with theoretical predictions?
Stakeholder theory predicts that firms respond mainly to their
primary stakeholders, i.e., for Tesco these are its customers
26

18. Background reading
and referencing
You are expected to read around the subject and will be
rewarded, if you refer to journal articles or other authoritative
sources of information (journal articles, books and book
chapters, NOT websites) to support your argument
References in the references section should be mentioned in the
text and vice versa
27
Examples of case studies
Beelitz, A. and Merkl-Davies, D.M. (2012), ‘Using discourse to
restore organisational legitimacy: ‘CEO-speak’ after an incident
in a German nuclear power plant’, Journal of Business Ethics,
108 (1): 101-120.
Breitsohl, H. (2009), ‘Organizational Crises and Reactions from
a Legitimacy Perspective – Results from Two Multiple-case
Studies’, Schumpeter Discussion Paper 2009-007. Wuppertal.
Cho, C.H. (2007), ‘Legitimation Strategies Used in Response to
Environmental Disaster: a French Case Study of Total S.A.’s
Erika and AZF Incidents’, Working paper.
Linsley, P., and Kajüter, P.M. (2008), ‘Restoring reputation and
repairing legitimacy. A case study of impression management in
response to a major risk event at Allied Irish Banks plc’,
International Journal of Financial Services Management, 3(1):
65-82.
28

19. 28
1. Introduction (individual assignment only)
d theories used to analyse the case
[20 marks]
2. The case (group presentation and individual assignment)
2.1 Context
3. Data (group presentation and individual assignment)
ate disclosure vehicles chosen for
analysis (i.e., press
releases, annual reports, CSR reports, etc. ) [10 marks]
4. Methodology (group presentation and individual assignment)
corporate texts
(e.g., text length, themes, impression management strategies ,
etc.) [15 marks]
5. Findings (individual assignment only)
6. Conclusion (individual assignment only)
text of theory and prior
literature [10 marks]
Case study
Identify an organisation facing a crisis or involved in a public
controversy (e.g., an accident, a product safety/health hazard, a
scandal, an environmental disaster, or a major structural re-
organisation, such as privatisation or demutualisation) and
investigate how the organisation reacted to it by means of
information releases (e.g., press releases, annual report,
corporate social responsibility report, etc.). Use a variety of
accounting theories to explain the organisation’s response to the
event.
You can use the organisation’s website to download documents

20. issued by the organisation. Please note that Tutorial 6 (Week 8)
will deal with issues surrounding case study selection, data
collection and analysis.
Structure of assignment
Please follow the structure provided below. Bold numbered
items provide the headings and sub-headings for your essay.
Bulleted items provide a short description of the type of content
expected in each section and sub-section.
1. Introduction
· Discussion of concepts and theories used to analyse the case
[20 marks]
2. The case
2.1 Context
· Background information about the case [10 marks]
2.2 Data
· Description of corporate disclosure vehicles chosen for
analysis (i.e., press releases, annual reports, CSR reports, etc.)
[10 marks]
2.3 Methodology
· Discussion of the categories of analysis used to analyse the
corporate texts (e.g., text length, themes, impression
management strategies, etc.) [15 marks]
3. Findings
· Summary of findings of your analysis [35 marks]
4. Conclusion
· Discussion of findings in context of theory and prior literature
[10 marks]
Requirements:

21. This case study count 25% towards your final mark. It has two
components:
(1) An individual written assignment to be submitted by Friday,
18th December 2015 which counts 20% towards your final
mark. Please note that you need to upload an electronic copy on
blackboard.
Word limit
The word limit is 1,500 words maximum. The case study should
include a list of references containing all the materials you have
consulted and cited. References in the references section should
be mentioned in the text and vice versa.
Referencing style
Please use the Harvard referencing style. A detailed guide is
provided at:
http://www.bangor.ac.uk/library/help/documents/harvardreferen
cingguide.pdf
Assignment of marks
You need to demonstrate the application of accounting theories
to interpret and analyse your data. You are expected to read
around the subject and will be rewarded, if you refer to journal
articles or other authoritative sources of information (books and
book chapters, NOT websites) to support your argument. Please
note that the list of references provided below is just a starting
point and is not meant to be exhaustive. The majority of articles
are available through the Bangor University library. The articles
not available through the library have been posted on
blackboard.
This 12-minute podcast is perfect for students who are looking
for an introduction to critical analysis and some quick tips to
improve their skills.
http://www.palgrave.com/studentstudyskills/resources/images/cr

22. iticalanalysis.mp3
References
Beelitz, A. and Merkl-Davies, D.M. (2012), ‘Using discourse to
restore organisational legitimacy: ‘CEO-speak’ after an incident
in a German nuclear power plant’, Journal of Business Ethics,
108 (1): 101-120.
Breitsohl, H. (2009), ‘Organizational Crises and Reactions from
a Legitimacy Perspective – Results from Two Multiple-case
Studies’, Schumpeter Discussion Paper 2009-007. Wuppertal.
(on blackboard)
Breton, G. and Coté, L. (2006), ‘Profit and the Legitimacy of
the Canadian Banking Industry’, Accounting, Auditing and
Accountability Journal, 19(2), 512-539.
Deegan, C. and Rankin, M. (1996), ‘Do Australian companies
report environmental news objectively?: An analysis of
environmental disclosures by firms prosecuted successfully by
the Environmental Protection Authority’, Accounting, Auditing
and Accountability Journal, 9 (2): 50-67.
Elsbach, K.D. (1994), ‘Managing organizational legitimacy in
the Californian cattle industry: the construction and
effectiveness of verbal accounts’, Administrative Science
Quarterly, 39(1), 57–88.
Elsbach, K. D. (2000), ‘The Architecture of legitimacy:
Constructing accounts of organisational controversies’, in J. T.
Jost and B. Major (eds.), The Psychology of Legitimacy
(Cambridge University Press, Cambridge), 391-415. (on
blackboard)
Hooghiemstra, R. (2000), ‘Corporate communication and
impression management – New perspectives why companies
engage in corporate social reporting’. Journal of Business
Ethics, 27, 55-68.
Islam, M. A. and Deegan, C. (2010). ‘Media pressures and
corporate disclosure of social responsibility performance
information: a study of two global clothing and sports retail
companies.’ Accounting and Business Research, 40(2): 131-148.

23. Lightstone, K. and Driscoll, C. (2008), ‘Disclosing Elements of
Disclosure: A Test of Legitimacy Theory and Company Ethics’,
Canadian Journal of Administrative Sciences, 25(1), 7-21.
Linsley, P., and Kajüter, P.M. (2008), ‘Restoring reputation and
repairing legitimacy. A case study of impression management in
response to a major risk event at Allied Irish Banks plc’,
International Journal of Financial Services Management, 3(1):
65-82.
Massey, J.E. (2001), “Managing Organisational Legitimacy:
Communication Strategies for Organizations in Crisis”, Journal
of Business Communication, 38(2): 153-184.
Ogden, S. and Clarke, J. (2005), ‘Customer disclosures,
impression management and the construction of legitimacy:
corporate reports in the UK privatised water industry’,
Accounting, Auditing and Accountability Journal, 18(3): 313-
345.
O’Keefe, P. and Conway, S. (2008), ‘Impression Management
and Legitimacy in a NGO Environment’, University of
Tasmania School of Accounting Working Paper Series 02/2008.
Xu, K. and Li, W. (2013), ‘An Ethical Stakeholder Approach to
Crisis Communication: A Case Study of Foxconn’s 2010
Employee Suicide Crisis,’ Journal of Business Ethics, 117(2):
371-386.
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