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MGTP 424: Prof. Research & Comm for Accountants: Evaulating Sources

This guide depicts high-quality resources to support the students of Prof. Robert Schmidt's class

When To Cite?

Plagiarism happens when ideas, text, and creative work are used but not cited in academic, professional, and personal work. Use the decision trees below to help you determine what and when to cite.

Flow diagram for: When do you cite? Question 1: Did you think of it? Answer 1: Yes, then do not cite it Answer 2: No, then Question 2. Question 2: Is it common knowledge? Answer 1: Yes, then do not cite it. Answer 2: No, then cite it.

Discerning: Primary, Secondary & Tertiary Sources

Primary Sources Secondary Sources Tertiary Sources

What:

  • oriiginal docs or data
  • standards & regulations
  • legislation, court decisions
  • collected at the time of event
  • lacks interpretation

What:

  • analyze, assess
  • interpret events, eras or phenomena
  • offers reviews or critiques

What:

  • identify, locate & compile primary & secondary sources
  • meta-analyses, synthesis

How:

  • first-hand observations, viewpoint of the time

How:

  • interpretation & criticism
  • uses primary souces

How:

  • reference works
  • lists of sources
  • finding tools for research

Examples:

  • Interviews
  • Internal Revenue Code
  • annual reports
  • key financial metrics & ratios
  • company-generated materials:
    • transcripts of earnings calls
    • press releases
  • government documents like SEC filings, IRS publications, tax cases and rulings

Examples:

Examples:

Hybrid platforms -

 

Discerning: Scholarly, Popular & Trade Publications

Scholarly Publications Popular Publications Trade Publications

What:

  • Dissemination of research
  • Academic discussion among scholars
  • Written by researchers

What:

  • Inform or entertain
  • Sources are about current events and popular culture, opinion pieces, business/accounting trends 
  • Written by staff writers or free-lancers

What:

  • Inform about the specific industry
  • News, trends, best practices, and products
  • Written by other professionals or experts in that field

Audience:

  • Scholars, researchers and students

Audience:

  • General public

Audience:

  • Professionals

Example:

Example:

Example:

 

Evaluation Rubrics

There are several models for evaluating sources and website contents like the SCARAB rubric, the CRAAP Test, RADAR, and details at the Purdue OWL website. Let's use the easiest to remember: ABCs of evaluating a source.

A

Authority

 

 

 

Accuracy

Is the author name clearly visible?

What are the author’s credentials (e.g., qualifications, education, employment, experience in industry)?

Is the sponsor's (individual or organization) web address well-known and reputable?

Is there an editor or editorial board?


Is the information well-written and without spelling/grammar errors?

Are there citations or links to show where the information comes from?

Can the information be verified by other sources? Are other sources citing this source?

Has the content been through an editing/publication process?

Are the research methodologies clearly explained?

B

Bias

Is the information presented in an objective manner? Does the author make it clear when they are expressing opinions?

What is the purpose of the source? To persuade? To inform? To entertain? To market a product or service?

Are other points of view explored or expressed?

C

Currency

When was this information published or last updated?

Is this the most up-to-date information?

These models were adapted from Hannon Library at Marymount University