ACCOUNTING RESEARCH

METHODS – 301

REVIEW OF RELATED
LITERATURE
Writing the Review of Related Literature
Lesson 2
Citing Literature Sources
How do you think
researchers cite
the resources
they used in their
research paper?

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Learning
Learning ● Differentiate citation style
Objectives guides.
Objectives
AtAtthe endofof
the end thethe
● Apply citation techniques in
lesson, you should
lesson, you should
be able to do the quantitative research.
be able to:
following:

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 Importance of Citations

Citation is an organized way of

acknowledging literature sources used in
specific parts of the research paper.

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 Importance of Citations

1. Ideas generated by other

researchers that were used
and mentioned in your
research paper must be cited
to provide credit to the work of
its authors.

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 Importance of Citations

2. Citation is important in
providing evidence to your
claims in your current
research.

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 Importance of Citations

3. Citation in the body text of

your research paper allows the
readers to see the specific
literature you used in that part
of the manuscript.

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 Outline

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 Contents That Need Citations

1. Theories and definitions

2. Ideas, hypothesis and results
3. Methods
4. Data sources

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 Contents That Need Citations

Theories and
Lorem 1
Definitions

General concepts
explained in the
background of the
study

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 Contents That Need Citations

Ideas,
Theories and
Lorem 1 Lorem 2and
Hypothesis
Definitions
Results
General concepts
explained in the Arguments,
background of the
study hypotheses and
results of
published
research

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 Contents That Need Citations

Ideas,
Theories and
Lorem 1 Hypothesis
Lorem 2and Methods
Lorem 3
Definitions
Results
General concepts Hypotheses of published
explained in the research Data collection
background of the study
and analysis
techniques
developed by
other people

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 Contents That Need Citations

Ideas,
Theories and
Lorem 1 Hypothesis
Lorem 2and Methods
Lorem 3 Data
Lorem
Sources
4
Definitions
Results
General concepts Hypotheses of published Data collection and
explained in the research analysis techniques Complementary
background of the study developed by other
people data figures,
tables and
graphs

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Types of Literature Sources Citations

1. In-text citations
2. Reference list

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 Types of In-Text Citations

1. Parenthetical citations
2. Narrative citations

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 Types of In-Text Citations

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 Types of In-Text Citations

Narrative citation is another way of inserting

citations in the body text of your research paper.

Usually insert at the start of a sentence. This is

called signal phrases.

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Narrative Citation

According to Dela Cruz (2010), the Philippines

is primarily an agricultural country because of its
rich natural resources.

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 Types of In-Text Citations

Parenthetical citations are placed at the end of

the sentence of the paragraph in the body text of
your research paper.

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Parenthetical Citation

The Philippines is primarily an agricultural

country because of its rich natural resources
(Dela Cruz, 2010).

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 Remember

Formatting styles of in-text citations depend on

the field of study. The institution or organization
you belong to may also have a required citation
style guide.

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 Three Common Citation Style Guides

1. American Psychological Association (APA)

2. Modern Language Association (MLA)
3. Chicago Manual of Style (CMOS)

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 Citation Style Guides

1. APA stands for American Psychological

Association. It is one of the most commonly used
citation formats in academic writing, especially in
the field of life and Physical Science and
Psychology.

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 APA Formatting
Number of Authors Format Sample

No author (Italicized title of the book, A systematic mechanism for

Year) gathering customer satisfaction and
or feedback is an integral part of
(“Title of webpage or business development and growth
article,” Year) (Growing Your Business, 2010).

One author (Surname, Year) A systematic mechanism for

gathering customer satisfaction and
feedback is an integral part of
business development and growth
(Dela Cruz, 2010).

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 APA Formatting
Number of Authors Format Sample

Two authors (Surname 1 & Surname 2, A systematic mechanism for

Year) gathering customer satisfaction and
feedback is an integral part of
business development and growth
(Dela Cruz & Dizon, 2010).

Three or more (Surname 1 et al., Year) A systematic mechanism for

authors gathering customer satisfaction and
feedback is an integral part of
business development and growth
(Dela Cruz et al., 2010).

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 A study on the behavior of residents on the
environmental conservation of Pasig River

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A study on the response of human cells to change
in circadian rhythms

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 Summary

➢ Citation is an organized method of

acknowledging literature sources used in
specific parts of the research paper.

➢ Citing literature sources may be through

the use of:
1. in-text citations
2. reference list
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 Summary

➢ Two types of in-text citations are

narrative and parenthetical citations.

➢ There are three common citation style

guides: APA, MLA, and CMOS.

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 Summary

➢ Not all contents of the research paper

need citations. The following are the
important parts of the research paper that
require citations:
1. theories and definitions
2. ideas in the literature review
3. hypotheses and previous results
4. data collection and analysis techniques; and
5. data sources
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 Summary

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References

Booth, Wayne, Gregory Colomb, and Joseph Williams. The Craft of Research. 3rd ed.
Chicago: University of Chicago Press, 2008.

Neuman, W. Lawrence. Social Research Methods: Qualitative and Quantitative

Approaches. 7th ed. Essex: Pearson Education Limited., 2014.

Newing, Helen. Conducting Research in Conservation: Social Science Methods and

Practice. London: Routledge, 2011.

O’Leary, Zina. The Essential Guide to Doing Research. London: SAGE Publications Ltd.,
2004.

Vanderstoep, Scott W., and Deirdre D. Johnston. Research Methods for Everyday Life:
Blending Qualitative and Quantitative Approaches. San Francisco: Jossey-Bass., 2009.