Skip to Main Content

Accounting Library Guide: Referencing & Citation

How to find information - a guide for Accounting and Auditing students

Important Documents

General Concepts

What is citation and referencing?

  • Citation is the practice of quoting from, or referring to, other writers’ works and ideas in the text of your work.
  • Referencing is the listing of the full details of the publications that you have cited so that the reader can find the original sources.

Why should you cite and reference? ‚Äč

  • For readers to identify sources that you have consulted; this allows them to locate and verify the information presented.
  • To demonstrate that you have consulted relevant texts and prominent authors. 
  • To acknowledge other authors and their ideas.
  • To protect yourself against plagiarism.

How should you cite and reference? 

There are different citation and referencing styles. No two styles are exactly the same. Your lecturers and supervisors may have different requirements. It is essential that you understand the style you are using; be consistent in your application of that style. The most common styles used at the South African College of Music include: