Harvard Referencing Concise Guide
Introduction
Harvard (also known as the author-date system) is the required style for student assignments at Kaplan
Business School. This document has been developed as a guide to assist KBS students in developing their
competence in academic writing skills.
Using numerous references in an assignment demonstrates wide reading in the subject area and
strengthens your academic argument by providing evidence to support your point of view. It is important
to read widely when researching for your assignments, however, you need to acknowledge the source of all
quotations, ideas and concepts. These acknowledgments are called ‘citations’ or ‘references’. When you do
not acknowledge your sources, it is considered plagiarism. Plagiarism can be deliberate or it can be
unintentional but you must always take steps to avoid it. Plagiarism can be:
• any use of or attempt to use the work, words or ideas of others without attribution of the author, or
• any attempt to pass off the work, words or ideas of others as the writer’s own.
The Academic integrity, honesty and conduct policy defines plagiarism as a person using the words or
ideas of another person as if they were his or her own. This includes:
• collusion (working with another student when the teacher has stated that this is not permitted)
• copying another student’s work
• handing in work that someone else wrote for you – this includes paying someone to write a paper
for you
• handing in work that has previously been submitted by another student
• using other people’s words or ideas without referencing them
• re-submitting an assignment for a different assessment or subject.
The types of plagiarism listed above are regarded as serious academic offences, whether they occur
intentionally or carelessly, and could lead to a number of penalties, including loss of all marks for that piece
of assessment. For more information see Plagiarism.
What is a citation?
A citation is acknowledgement of the source of a direct quote (which should be clearly identified as such) or
a reference to a source which supports the line of argument being adopted in your discussion. The citation
usually appears in brackets after the quote or reference. In-text citations must always be fully referenced in
the reference list.
The information you cite could come from statistics, annual reports, a prospectus, a book, journal or
newspaper article, case law, legislation, online full-text database, e-journal, web page, CD-ROM, email or
even an interview you have conducted.
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The Harvard style uses short citations within the text (author, date of publication) and lists additional
information about the source in the reference list, at the end of the text.
What is a reference list?
A reference list includes all the works referred to within the text — the in-text or internal citations.
For each item cited in-text there should be a corresponding item in the reference list. The reference list,
generally headed ‘References’, is organised alphabetically by author’s surname and is placed at the end of
an assignment, article, chapter or publication. The purpose of the reference list is so the lecturer can verify
your sources.
When writing assignments, a reference list is used rather than a bibliography. A bibliography lists the
comprehensive details of all source materials consulted in the preparation of a work, including those that
you may have read but not used.
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How the reference list should appear at the end of an assignment.
Reference list
Australian Securities and Investments Commission (ASIC) 2011, REP 230: Financial literacy and behavioural
change, 15 March, ASIC, Sydney, viewed 13 January 2015, <http://asic.gov.au/regulatory-resources/find-adocument/reports/rep-230-financial-literacy-and-behavioural-change/>.
Boatwright, JR 2014, Ethics in finance, 3rd edn, John Wiley & Sons, Chichester, viewed 14 January 2015,
EBSCO eBook Collection database.
Bruhn, A & Miller, M 2014, ‘Lessons about best interests duty’, Australasian Accounting, Business and
Finance Journal, vol. 8, no. 4, pp. 23–44, viewed 12 January 2015, <http://ro.uow.edu.au/aabfj/vol8/iss4/3>.
Brunnermeier, MK & Pedersen, LH 2004, Predatory trading, Working paper no. W10755, National Bureau of
Economic Research, September.
Damodaran, A 2013, The dark side of valuation: India Business Forum, 5 June, online video,
viewed 22 November 2013, <http://www.youtube.com/watch?v=-lL5qj_h1RE>.
Houterman, B 2013, ‘Presenting to an audience’ GB512: Business communication, web log post, 14 May,
viewed 20 May 2013, <http://learningspace.kaplanonline.edu.au/mod/forum/discuss.php?d=369>.
Kaplan Higher Education 2013, ‘Topic 3: Identifying and assessing operational risk’, Operational risk
management (FIN219), audio podcast, viewed 22 November 2013,
<http://learningspace.kaplanonline.edu.au/mod/page/view.php?id=3630>.
Koch, D, Malley, A & Montgomery, R 2010, The ABC of a corporate collapse [DVD], CPA Australia, Sydney.
Koller, T, Goedhart, M & Wessels, D 2010, Valuation: Measuring and managing the value of companies,
5th edn, John Wiley & Sons, New York.
McMillan, D 2008, `Issue: retiring employees, lost knowledge’, BloombergBusinessWeek, 20 August,
viewed 12 January 2015, <http://www.businessweek.com/stories/2008-08-20/issue-retiring-employeeslost-knowledgebusinessweek-business-news-stock-market-and-financial-advice>.
Metals Australia 2014, Drill program to commence at Mile 72 Uranium, Namibia, ASX Announcement,
2 May, viewed 2 May 2014, <http://www.asx.com.au/asxpdf/20140502/pdf/42pd9q44d86cm0.pdf>.
Molineaux, J 2013, ‘Enabling organizational cultural change using systematic strategic human resource
management: a longitudinal case study’, The International Journal of Human Resource Management,
vol. 24, no. 8, pp. 1588–1612, viewed 13 January 2015, EBSCO Business Source Corporate Plus database.
Muellbauer, J 2012, ‘When is a housing market overheated enough to threaten stability’, in Property
Markets and Financial Stability, proceedings of a conference held in Sydney on 20–21 August 2012,
Reserve Bank of Australia, pp.73-105, viewed 13 January 2015,
<http://www.rba.gov.au/publications/confs/2012/index.html>.
Rosenzweig, P 2013, ‘What makes strategic decisions different?’ Harvard Business Review, vol. 91, no. 11,
November, pp. 88–93.
Rudenno, V 2012, ‘Resource project considerations’ The mining valuation handbook: mining and energy
valuation for investors and managment, 4th edn, John Wiley and Sons, Milton, Qld, pp. 67–96.
Thompson, J and Howman-Giles, L 2014, Quantification of loss and damages in commercial disputes, paper
presented at the Business Valuation & Forensic Accounting Conference, 27–29 October, Sydney, Australia.
Tingle, L 2013, ‘Murray to lead major financial inquiry’, Australian Financial Review (AFR), 21 November,
pp. 1, 8.
Legislation
Corporations Act 2001 (Cth).
Corporations Amendment (Simple Corporate Bonds and Other Measures) Bill (No. 1) 2013 (Cth).
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Harvard referencing concise guide
| Book — single author | In-text citation | Most companies think of planning systems in terms of forecasting and budgeting (McDonald 2007, p. 80). |
| Full citation in reference list | McDonald, M 2007, Marketing plans: how to prepare them, how to use them, 6th edn, Butterworth, Heinemann, Elsevier, Amsterdam. | |
| Book — 2–3 authors | In-text citation | Using standardised data sets can be problematic, as they aggregate important items and can hide critical information (Koller, Goedhart & Wessels 2010, p. 191). |
| Full citation in reference list | Koller, T, Goedhart, M & Wessels, D 2010, Valuation: measuring and managing the value of companies, 5th edn, John Wiley & Sons, New York. | |
| Book — more than 3 authors | In-text citation | First in-text reference: Bond price sensitivity depends on the time to maturity and the coupon rate (Ross, Trayler, Bird, Westerfield & Jordan 2014, p. 166). Subsequent in-text references: Bonds with lower coupons have greater interest rate risk, as the value fluctuates more with interest rate changes (Ross et. al. 2014, p. 167). |
| Full citation in reference list | Ross, SA, Trayler, R, Bird, R Westerfield, RW & Jordan, BD 2014, Essentials of corporate finance, 3rd edn, McGraw-Hill Higher Education, North Ryde. | |
| Book — chapter | In-text citation | The costs of exploration can vary from $10–$20 for a geochemistry sample to $20,000 per km for offshore seismic 3D (Rudenno 2012, pp. 81–82). |
| Full citation in reference list | Rudenno, V 2012, ‘Resource project considerations’ The mining valuation handbook: mining and energy valuation for investors and management, 4th edn, John Wiley and Sons, Milton, Qld, pp. 67–96. | |
| e-book | In-text citation | Impersonal conflicts of interest are common in the financial services industry, as brokers often have multiple accounts, which force them to selectively choose within the interests of their accounts (Boatwright 2014, p. 47). |
| Full citation in reference list | Boatwright, JR 2014, Ethics in finance, 3rd edn, John Wiley & Sons, Chichester, viewed 14 January 2015, EBSCO EBook Collection database. |
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| Government publication (corporate author) — online | In-text citation | There is little evidence to show that financial literacy educational campaigns are successful (Australian Securities and Investment Commission (ASIC) 2011, p. 4). |
| Full citation in reference list | Australian Securities and Investment Commission (ASIC) 2011, REP 230: Financial literacy and behavioural change, 15 March, viewed 13 January 2015 <http://asic.gov.au/regulatory-resources/find-a-document/reports/rep-230-financial-literacy and-behavioural-change/>. | |
| Journal article (1) article in a print journal (2) article from an electronic journal (database) 3) article from an electronic journal (internet) | In-text citation | (1) Strategic decisions can have serious consequences for the financial performance of a company, with decisions varying along two dimensions — control and performance (Rosenzweig 2013). (2) The implementation of a systematically designed SHRM intervention can have a positive and sustained impact on an organisation’s culture (Molineaux 2013, p. 1607). (3) Financial literacy levels are low, further compounded by an unwillingness to engage with financial decision making (Bruhn & Miller 2014, p. 26). |
| Full citation in reference list | (1) Rosenzweig, P 2013, ‘What makes strategic decisions different?’ Harvard Business Review, vol. 91, no. 11 November, pp. 88–93. (2) Molineaux, J 2013, ‘Enabling organizational cultural change using systematic strategic human resource management: a longitudinal case study’, The International Journal of Human Resource Management, vol. 24, no. 8, pp. 1588–1612, viewed 13 January 2015, EBSCO Business Source Corporate Plus database. (3) Bruhn, A & Miller, M 2014, ‘Lessons About best interests duty’, Australasian Accounting, Business and Finance Journal, vol. 8, no. 4, pp. 23–44, viewed 12 January 2015, <http://ro.uow.edu.au/aabfj/vol8/iss4/3>. | |
| Newspaper article -known author | In-text citation | The inquiry will examine how the financial system can allocate Australian-sourced capital to minimise exposure to volatility in global markets; how to balance competition, innovation and efficiency with stability and consumer protection; and international integration, including financial regulation (Tingle 2013, p. 8). |
| Full citation in reference list | Tingle, L 2013, ‘Murray to lead major financial inquiry’, Australian Financial Review (AFR), 21 November, pp. 1, 8. | |
| Newspaper article — unknown /no author | In-text citation | There have been improvements in oil exploration success rates in the Cooper Basin, and early results have been encouraging (The Australian ‘Drillsearch production soars’, 21 November 2013, p. 27). |
| Full citation in reference list | There is no need to cite in the reference list. |
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| News article (online) | In-text citation | Two-thirds of Australian investors claimed losses on rental properties in the year ending 30 June 2012 (Saminather & Somasundaram 2015, para 12). |
| Full citation in reference list | Saminather, N & Somasundaram, N 2015, ‘Aussie landlords swallow losses to bet on property gains’, Bloomberg.com, 9 January, viewed 13 January 2015 <http://www.bloomberg.com/news/2015-01-08/aussie-landlords-swallow-losses-to-bet-on price-gains.html>. | |
| Case study | In-text citation | The American Express phased-retirement program is a good example of a knowledge transfer plan that can be applied to other industries such as healthcare (McMillan 2008, para 15). |
| Full citation in reference list | McMillan, D 2008, ‘Issue: retiring employees, lost knowledge’, BloombergBusinessWeek, 20 August, viewed 12 January 2015, <http://www.businessweek.com/stories/2008-08-20/issue-retiring-employees-lost knowledgebusinessweek-business-news-stock-market-and-financial-advice>. | |
| Working paper | In-text citation | (1) Risk managers should factor in the risk that fund outflows that lead to predatory trading, result in losses that could lead to further outflows (Brunnermeir & Pedersen 2004, p. 4). (2) A major solution to the agency problem of overvalued equity is the effectiveness of the corporate governance system (Jensen 2004, p. 11). |
| Full citation in reference list | (1) Brunnermeier, MK & Pedersen, LH 2004, Predatory trading, Working paper no. W10755, National Bureau of Economic Research, September. (2) Jensen, M 2004, Agency costs of overvalued equity, Harvard NOM working paper no. 04-26; ECGI — Finance working paper no. 39/2004, viewed 21 November 2013, SSRN, <http://papers.ssrn.com>. | |
| Conference paper (1) Published (2) Unpublished | In-text citation | (1) Indicators that a country is living beyond it’s means include public and private sector debt, current accounts to GDP, and a potentially overvalued exchange rate (Meullbauer 2012, p. 100). (2) Quantification may be in the form of loss of cash flows or business value (Thompson & Howman-Giles, 2014, p. 9). |
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| Full citation in reference list | (1) Muellbauer, J 2012, ‘When is a housing market overheated enough to threaten stability’, in Property Markets and Financial Stability, proceedings of a conference held in Sydney on 20–21 August 2012, Reserve Bank of Australia, pp. 73–105, viewed 13 January 2015 <http://www.rba.gov.au/publications/confs/2012/index.html>. (2) Thompson, J and Howman-Giles, L 2014, Quantification of loss and damages in commercial disputes, paper presented at the Business Valuation & Forensic Accounting Conference, 27–29 October, Sydney, Australia. | |
| Podcast (Audio) | In-text citation | As one of the four sources of operational risk, the actions of staff can result in errors or fraud, which can have significant consequences for a company (Kaplan Higher Education 2013). |
| Full citation in reference list | Kaplan Higher Education 2013, ‘Topic 3: Identifying and assessing operational risk’, Operational risk management (FIN219), audio podcast, viewed 22 November 2013, <http://learningspace.kaplanonline.edu.au/mod/page/view.php?id=3630>. | |
| YouTube clip | In-text citation – author known In-text citation – no author | (1) The valuation of a company is often influenced by prior views and preconceptions of the company, including personal biases (Damodaran 2013). (2) Valuation multiples are only meaningful in relation to other, similar companies (What is a valuation multiple? 2013). |
| Full citation in reference list | 1) Damodaran, A 2013, The dark side of valuation: India business forum, online video, 5 June, viewed 22 November 2013, <http://www.youtube.com/watch?v=-lL5qj_h1RE>. 2) What is a valuation multiple? 2013, online video, Breaking into Wall Street, 16 December, viewed 20 January 2015 <https://www.youtube.com/watch?v=IaPNT0mcpm8>. | |
| DVD | In-text citation | Debt, a crisis of liquidity and inflated asset values were contributing factors to the collapse of ABC Learning (Koch, Malley & Montgomery 2010). |
| Full citation in reference list | Koch, D, Malley, A & Montgomery, R 2010, The ABC of a corporate collapse [DVD], CPA Australia, Sydney. | |
| Company announcement | In-text citation | There is a possibility that there may be large uranium deposits at Mile 72 in Namibia (Metals Australia 2014). |
| Full citation in reference list | Metals Australia 2014, Drill program to commence at Mile 72 Uranium, Namibia, ASX Announcement, 2 May, viewed 2 May 2014, <http://www.asx.com.au/asxpdf/20140502/pdf/42pd9q44d86cm0.pdf>. | |
| Online market news article | In-text citation | The Australian Industry Group (AIG) Performance of Manufacturing Index dropped to 44.8 points, an indication that the manufacturing sector is contracting (Glynn 2014, paras 1–2). |
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| Full citation in reference list | Glynn, J 2014, Australian manufacturing extends slumps, Dow Jones Institutional News, 1 May, viewed 2 May 2014 <http://www.asx.com.au/prices/market-news detail.htm?an=DJDN000020140501ea510004c>. | |
| Interview | In-text citation | Note: Permission must be obtained from the person interviewed. Cheese is a fundamentally important segment for us and Bega have processing capabilities that we don’t have (J Swales [Fonterra Australia] 2013, interview, 19 November). |
| Full citation in reference list | There is no need to cite in the reference list. | |
| Discussion list posting | In-text citation | Reading participants body language can provide indicators that they would like to ask questions (Houterman 2013). |
| Full citation in reference list | Houterman, B 2013, ‘Presenting to an audience’ GB512: Business communication, web log post, 14 May, viewed 20 May 2013, <http://learningspace.kaplanonline.edu.au/mod/forum/discuss.php?d=369>. | |
| Acts of Parliament | In-text citation | An order for winding up a company operates in favour of all the creditors and contributories of the company as if it had been made on the joint application of all the creditors or contributories (Corporations Act 2001 (Cth) s 471). |
| Full citation in reference list | Corporations Act 2001 (Cth). | |
| Parliamentary Bills | In-text citation | Securities must be quoted on a prescribed financial market (Corporations Amendment (Simple Corporate Bonds and Other Measures) Bill (No. 1) 2013 (Cth) s 713A). |
| Full citation in reference list | Corporations Amendment (Simple Corporate Bonds and Other Measures) Bill (No. 1) 2013 (Cth). |
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