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Notes on Report Writing

Prof Niamh Brennan

Master of Business Administration 2013/14

University College Dublin
Michael Smurfit Graduate School of Business

August 2013

© Prof Niamh Brennan

Table of Contents
Title page
Table of contents
List of tables
List of examples
Executive summary
1
...
1 Objective
1
...
3 Takeaway
2
...
1 Title page
2
...
2
...
3 Other preface material
2
...
4
...
4
...
4
...
4
...
4
...
4
...
Advice on writing style
3
...
2 Writing style
3
...
1 Write professionally, as you would speak
3
...
2 Use short sentences
3
...
3 Avoid redundant words
3
...
4 Styles of presentation
3
...
1 Headings and sub-headings
3
...
2 Vary presentation
3
...
3 Length and format
3
...
4 Page numbers
3
...
5 Font styles and sizes
3
...
6 Quotes
3
...
6 Producing the final document
3
...
Presenting your report
4
...
1
...
1
...
1
...
2 Use of emphasis
4
...
1 Do not double emphasise
4
...
2 Avoid too many font styles and sizes
4
...
3
...
3
...
3
...
3
...
3
...
4 Justifying text
4
...
6 Indenting the first line of a paragraph
4
...
Citations and referencing systems
5
...
2 References/bibliography
5
...
1 Referencing systems
6
...
Three
aspects of report writing are discussed: the structure of reports, writing style and
presentation of reports
...
The guidelines also include directions on how to cite
material properly, and on how to list references
...
INTRODUCTION
A poor piece of work well-presented, well-structured and well-written will be more
favourably viewed than a good piece of work poorly presented, structured and written
...
It is not enough to carry out the
work to the highest of standards
...
Remember, this is the only basis on which
the reader of the report can make a judgement on the quality of the work
...
The objective, importance and benefits are first
set out
...
Presentational choices are discussed in Section 4 and the notes end
with guidance on citations and referencing systems
...


1
...
This is considered
from four perspectives: (1) structuring reports, (2) writing style, (3) presenting reports
and (4) citations and referencing systems
...
2 Importance
Business executives are often under pressure and do not have time for long,
unfocussed reports
...

Non-executive directors often hold fulltime positions in other organizations and do
not want endless reading from management
...


© Prof Niamh Brennan
1

Table 1: Importance of good communication

In the absence of natural talent, good preparation is all there is
Whitehall
Thoughtful prose
Essays decorated with the occasional number
I have met very senior civil servants who prepared for a presentation to the cabinet as if it
was just another seminar
...
’ Breathtaking!
Departmental presentations were dreadfully lacking in focus, full of lists and PowerPoint
bullets and, above all, long-winded
I was repeatedly struck by the inability of so many key officials to present anything in five
minutes
...

Delete management jargon
Sharpen the messages
Call a spade a spade
Clear messages for the next steps
Short crisp report
One-page summary of the necessary action
...

Presentations
Obsessed with using the slot (presentation to cabinet) well
...

Spent more than 20 hours preparing
We became experts in the Delivery Unit not just at analysing the data but at presenting it so
that a busy Prime Minister, at a glance, could understand the key message
...

Media
It is important to manage the media well
...
The danger comes when it
is divorced from substance
...
I have made
this letter longer than usual because I lack the time to make it shorter)
Summing-up at the end of meetings of ten or 12 really telling points
...

Anyone chairing a meeting who is on top of the issues should be able to predict with an
accuracy of 80 per cent or more what issues will emerge and how to deal with them
...
Methuen & Co
...


1
...


© Prof Niamh Brennan
2

2
...
Page
numbers in roman numerals (e
...
i, ii, iii…) often distinguish introductory material
from the main text
...
You
will then have two footers, one for section 1 and one for section 2
...
e
...


In longer reports, the body of the text should all be in chapters, and the material
should be organised in the appropriate chapter
...
Incidental material padding the report will only confuse, if not
irritate, the reader
...
1 Title page
The report should commence with a title page
...
All words in the title
should be chosen with care, paying attention to syntax
...
In illustrations 1 and 2, some words (as shown in Example 1 by
strikeout notation) were unnecessary and could have been dropped from the title
...
The fourth title
could have been improved by specifying the countries to be compared
...
The fifth
illustration is far too long and wordy
...
A case study on the
change in the level of disclosures relating to
environmental issues in three Irish companies, namely
Coillte, Aer Rianta and Jefferson Smurfit

The title page should also contain details, including:
•

Full title of the report;

•

Name(s) of the author(s);

•

Purpose for which the report is prepared;

•

Name of the institution for which the report is prepared;

•

Month and year of report
...
2 Table of contents
There should be a table of contents
...
g
...


It is important to structure the content of the report in a logical manner, appropriate to
your topic
...
e
...
The structure will evolve as the report is being written
...
The table of contents should be constantly
critiqued for its logical structure
...
, references and appendices
...

© Prof Niamh Brennan
4

You should decide on the use of capitals in the table of contents and be consistent in
your usage thereafter
...
2
...


Table 2: Jigsaw–report-writing analogy: similarities between completing jigsaws/reports

Framework for jigsaws
• Complete framework for jigsaw by
assembling the pieces with flat edges to
form the four-sided border of the puzzle
...


Framework for reports
• Prepare the table of contents which will be
the framework for your report
...
As a result, the table of
contents will change many times over the
course of the report, as your ideas mature
...
It indicates the
beginning, middle and end of the report
...

• If this table of contents is not completed
well, following a logical structure, it will
not be possible to complete a good report
...
The report
is not written starting at the beginning and
finishing at the end
...


• If this four-sided border is not completed
properly, it will be impossible to complete
the jigsaw
...


The backbone of the structure of the report is the issues addressed by the report
...
It is therefore critical that
the optimal issues are selected
...


© Prof Niamh Brennan
5

2
...
This should be to the point,
appropriately phrased, and not too informal or jocose
...
An executive summary is a
condensation of the final report
...

2
...
Do not assume the reader will read the
report from beginning to end
...
4
...
g
...


There are similar but slightly different protocols for letters which should contain: (i)
the name of the person to whom the letter is addressed, including their title, and name
and address of the business
...


© Prof Niamh Brennan
6

2
...
2 The first section/chapter
The most difficult, and some would say the most important, sections/chapters are the
first and last
...
First impressions are very important and create an initial reaction to your work
which may be difficult to change thereafter
...
The last chapter is where you
tell the final story - the findings and implications of your work
...
These chapters will therefore have to contain material that
may be repeated elsewhere
...
For most readers
coming to the report for the first time, constant reminder of the project, the themes
and objectives underlying the report, and the methodology adopted, is necessary
...
4
...
Every chapter should start with introductory
paragraphs and should end with a summary and conclusions section
...
The chapter introduction may refer to material in
previous chapters to emphasise the linkages between what has come before and the
material in the current chapter
...
It should end with an introduction to the next
chapter
...
There should be a logical and obvious structure to the material which
should be clearly evident by looking at the table of contents
...
4
...

It should briefly summarise the report (i
...
issues addressed, methodology) and the
findings
...
Make sure that you have answered or addressed the
issues/questions you set yourself at the beginning of the report
...
Implications of the research findings and for policy makers should also be
set out
...
Suggestions for future research
should also be included
...


2
...
5 References
It is important that sources cited in the report be referenced in a comprehensive way,
such that the reader can source the material themselves if they so wish
...
References can be included in footnotes in the
chapters or in a separate section at the end of the report (which is the format adopted
in this report)
...

This is dealt with in more detail further on
...
The list should
only contain references cited in the report
...
4
...
Examples of material suitable
for appendices include a copy of any questionnaire or interview outline used in the
research, economic information, background information on companies used in case
study, list of abbreviations used in the report, etc
...
ADVICE ON WRITING STYLE
This section provides advice on how best to write the report
...
1 Easing readers into your material
As well as carrying out a piece of work competently you need to communicate the
work to the reader
...
No matter how well you carry out the work, if you cannot tell the story
well you cannot expect the reader to believe the work is well done
...
A well-constructed table of
contents is vital to this
...
This is not the case with their readers
...
Make sure to present information in a logical
sequence
...
Move from the general to the particular
...
2 Writing style
A good little book to read on style is Strunk and White (2000)
...


There are three important principles articulated in this book which can significantly
improve writing style and make material more readable:
(1) Write professionally, as you would speak
(2) Use short sentences
(3) Avoiding redundant words
...


3
...
1 Write professionally, as you would speak
Pay close attention to your writing style
...
Use
© Prof Niamh Brennan
9

plain language
...
Avoid complex words which you would not
normally use in everyday speech and everyday life
...
It is often obvious when students
(especially undergraduates) have plagiarised material from other sources, as the
language reproduced would not normally be used by persons of that age/experience
...


3
...
2 Use short sentences
Keep sentences short
...


3
...
3 Avoid redundant words
Eliminate redundant words from sentences, while at the same time retaining the full
meaning of the sentence
...
g
...


Example 2 is an example of an excessively wordy writing style from the
acknowledgements section of a dissertation
...
For example,
one assumes the author is sincere when he thanks people
...
The acknowledgement contains an inappropriate jocose remark
as it was a poor dissertation! A business report (or any business communication,
especially email) is not the place to make jocose remarks
...
Illustration 1 was the first
paragraph in the abstract to a dissertation
...
The statement is
also supported by academic sources
...


© Prof Niamh Brennan
10

Example 2: Avoiding redundant words

Original sentence
“I would like to sincerely thank the many people who gave their time so generously
to assist me in my research - without them this thesis would not be half the
masterpiece it is!” (34 words)
Eliminate redundant words, shorten sentences, and replace jocose text
“I would like to sincerely thank the many people who gave their time so generously
to assist [insert word] helped me in my research [insert full stop to shorten sentence]
...
”
The sentence now reads better as follows
“I thank the many people who helped me with this research
...
” (19 words)

Example 3: Illustrations of good writing styles

1 In 1979 Sterling wryly suggested that accountants may have anticipated the
ecology movement by recycling issues rather than resolving them
...

2 Paterson (1995) summed up the deferred taxation controversy when he stated that
‘deferred taxation is not a real liability rather an accountant’s abstraction’
...


Pay careful attention to grammar, errors in writing style and spelling mistakes
...
Carry out grammar checks and spell checks
...
The best way to proof-read is
to call the material out loud to someone else
...


© Prof Niamh Brennan
11

Table 3 provides a useful reminder of some common errors
...


Table 3: Writing style errors to avoid

1
Don’t use no double negative
2
Make each pronoun agree with their antecedent
3
Join clauses good, like a conjunction should
4
About them sentence fragments
5
When dangling, watch your participles
6
Verbs has to agree with their subjects
7
Just between you and I, case is important too
...
182)

The following specific points about style are worth noting:
•

The style of writing should be professional and business-like
...
If using the active
voice, use first person singular or plural (I/We wrote this report…)
...
g
...
g
...
g
...


© Prof Niamh Brennan
12

3
...
Use the full phrase or word when first mentioned,
followed by the abbreviation in parentheses e
...
Accounting Standards Board (ASB)
...
4 Styles of presentation
Text should be properly paragraphed
...
4
...
Text is more readable the more
headings and sub-headings used
...
It also forces the
writer to structure the text more clearly, and to be clear on the precise points being
made in the text
...
For example, they should generally be
no longer than one line and should not wrap over to a second line
...
You can prevent headings appearing on a different page
to the related text by using the Keep with next command in Word
...
Apply that to the heading and the
next paragraph of text
...


Headings should be properly numbered
...
1, 1
...
3, etc
...
1
...
1
...
1
...


Headings might be presented in bold or in italics for emphasis (but don’t over do this
– for example, headings in capitals, bold and underline can be excessive on the eye)
...
Text should be right and left
justified to improve readability
...
4
...
Use of bullets, tables, and diagrams etc
...
Use bullets where appropriate to list points especially where an overview or
summary is provided
...


Limited and appropriate use of colour can improve appearance
...
e
...
g
...


3
...
3 Length and format
Maximum length, in terms of number of words, may be specified
...
However, there is a trend
towards concise, brief reports
...
Padding is very irritating for busy executives under
extensive time pressure
...
g
...


3
...
4 Page numbers
The report should include page numbers
...
The first page of Chapter 1
should be numbered page 1
...
I think page numbers look best in 10 point
...


3
...
5 Font styles and sizes
Modern computers have a wide range of font styles and sizes from which to choose
...
Font size for normal text should be 12 point but larger font sizes might be
used on (say) the title page, whereas smaller font sizes can look well for text in tables
...
Text should be well spaced
...
Text
should also be centre justified
...
4
...
Use of italics to distinguish quoted
material from normal text can be helpful, as can left and right indenting a quote
(especially if the quote is long)
...
e
...


Example 4: Presenting quotations

1

The auditing profession defines materiality as “A matter is material if its omission or misstatement would reasonably influence the decisions of a user of financial statements”

2

The auditing profession defines materiality as A matter is material if its omission or misstatement would reasonably influence the decisions of a user of financial statements

3

The auditing profession defines materiality as:
A matter is material if its omission or mis-statement would reasonably
influence the decisions of a user of financial statements

3
...
If they are well structured
they can communicate a lot of information very parsimoniously
...


Commentary should come before (not after) tables and figures
...


© Prof Niamh Brennan
15

Tables should be capable of being read without reading the commentary to the table
...


Further advice on presentation of tables and figures is provided in Section 4
...


3
...
Reports need to be
carefully proof-read - at least twice, by calling it over with another person - preferably
someone experienced and with a good eye for detail
...


You should print the final version excluding the table of contents
...


3
...
fightthebull
...
For example, I have applied the Bull Index to these
guidelines, with the following results
...
Most concepts
will be clear and understood
...

Average sentence length
14
...
8
Flesch Readability Score
44 (1=Poor; 100=Excellent)
Diagnosis: Teetering on the edge of unclear
...


4
...
This section
deals with some additional presentational issues
...
1 Use of capitals
There are circumstances where capitals must be used
...


4
...
1 When to use capitals
Capitals should be used when referring to specifics
...
There is a capital “t” in “Table 1” because a specific table is being
discussed
...
1
...
This is
because it is all too easy to make a mistake if you capitalise headings
...
1
...
In my opinion, it is harder to read than un-capitalised
text (e
...
, “DON’T CAPITALISE TEXT” is harder to read than “Don’t capitalise
text”)
...
2 Use of emphasis
Various techniques can be used to emphasise or highlight text
...
Use of emphasis can make a report more
readable and interesting
...
2
...
In the first
illustration in Example 5, three forms of emphasis are applied: capitals, bold and
underline
...


4
...
2 Avoid too many font styles and sizes
Generally a document should use a single font style (Times New Roman, Verdana
etc), and in my opinion, no more than two font sizes (12 point and ten point)
...


Example 5: Use of emphasis and font styles

1

USE OF EMPHASIS AND FONT STYLES

2

Use of emphasis and font styles
Emphasis can be used excessively which will result in a cluttered and visually
unattractive style

4
...
5 has already described the benefits of presenting material in tables and
figures
...


4
...
1 Refer to table/example/figure in the text
For clarity, table and figure numbers should be referenced in the text (e
...
“Table X”
is more precise and better than “the table below”, especially as the table may not end
up being “below” when text has to be moved around to accommodate the table on one
page and to avoid having large amounts of white space)
...
3
...
This may require the text discussing to appear on a different page to
the table
...
g
...
1, Figure 3
...


4
...
3 Numbering tables/examples/figures
Tables and figures should start with a number and title
...
g
...
Alternatively,
especially for longer reports, the chapter in which the table/example/figure appears
may form part of the number
...
1, Table 2
...


4
...
4 Content of tables/examples/figures
All tables/examples/figures should be numbered, and should have a short title
indicating its contents
...


Everything to do with the table/example/figure should appear within the table
including, for example, a key (to abbreviations, units of measurement etc) and
sources
...
For this reason, tables are
often accompanied by a key explaining any abbreviations in the table
...
3
...
This can be done by
using a different font, by boxing the table etc
...
I also use a border to surround my
tables/examples/figures, and I also border the title to the table
...


© Prof Niamh Brennan
19

Formats are a matter of personal choice
...
I find 10 point in tables (12 point in main text) is
readable and distinguishes tabular material from the main text
...
Units of measurement (Euros, kgs, etc) should be clear
...


Inserting a frame or textbox around a table prevents the table from appearing on more
than one page
...


4
...
Justified (left and right) text can
look very professional
...
A search and find on a double space
before you print your document is an easy way to get rid of this problem
...
5 Spacing
Text may be singly spaced, double-spaced or space and a half may be used
...


4
...
In documents such as these notes which are not
typeset, new paragraphs are distinguished by a blank line inserted between
paragraphs
...
7 Use of colour
Colour can be attractive (can also be used to good advantage in tables and figures)
...
Tufte (1983) warns that 5-10% of the

© Prof Niamh Brennan
20

population is colour-deficient or colour blind
...
Avoid
gimmicky methods of presentation
...
CITATIONS AND REFERENCING SYSTEMS
All academic work, and good quality business reports, should cite material from other
sources
...


5
...
Citations
should give the surname (only) and year of publication
...


Different forms of citations are illustrated in Example 6
...
Other journals have small
variations on this convention, usually relating to punctuation
...
Illustration 2
shows the convention of using ‘et al
...
Two
references by the same author in the same year should be distinguished by using lower
case letters after the year in the citation in the text and in the list of references at the
end of the dissertation
...


© Prof Niamh Brennan
21

Example 6: Use of citations

1a
...


1b
...


2
...

Ruland et al
...


3
...
Leftwich, Watts and Zimmerman (1981) and
Bradbury (1992b) included size to proxy for agency costs of capital held by outsiders
...

Citations for direct quotations in the text should always include the page reference
...
If you could not get the article or paper but know of its findings from another
article or paper this should be made clear in the way you write your literature review
...
I was unable to get a copy of Spero
(1979) in the time available as it was an unpublished doctoral dissertation
...
’ (Brennan, 1995)

Example 7 shows material incorrectly cited
...


In Illustration 1, there is no need to use the phrase “in his book” – this will be obvious
from the full reference in the list of references
...
In Illustration 2, there is no need to give the author’s first
name and no need to show the title of the newspaper as this information will be
contained in the list of references
...

© Prof Niamh Brennan
22

Example 7: Incorrect and correct use of citations

Illustration 1: Incorrect citation
“As Timmons notes in his book, one of the
most important considerations for any venture
capital company in assessing a proposition is
the quality of the firm’s management team
...
” (17
words)

Illustration 2: Incorrect citation
“Before looking at the various sources, it is
best to briefly outline some of the issues that
surround the issue of taking on outside equity
holdings in the small business (Source: Niall
O’Shea of the Sunday Business Post)
...
” (21 words)

5
...
Make sure you understand
the differences between the two
...
quoted therein
...

A dissertation/academic paper should generally only include a list of references
...


5
...
1 Referencing systems
The list of references should be in the correct format
...
It is very time consuming to have to retype
references into a standard style at the end
...
Once the referencing system is chosen it should be applied consistently to all
references in the dissertation
...
Otherwise
choose a referencing system from one of the main academic journals
...
Get a copy of the university’s/journal’s style
guidelines
...

© Prof Niamh Brennan
23

Table 5 summarises the information you should record for each article read
...
The title of an article is
often put in inverted commas
...
Follow the
format exactly as laid out in the style guidelines
...
– capitals, punctuation and the sequence of information are important
...

Appendix 1 reproduces the style guidelines of the Accounting Review which include
examples of the application of the guidelines to a selection of references
...
A useful way of ensuring that you have not omitted a reference from the
© Prof Niamh Brennan
24

list is to use your computer to “search and find” the number “19” or “200” as all
citations in the text will refer to the year of publication
...
CONCLUSION
The purpose of these notes is to help students become more sensitive to the
importance of writing style and presentation methods in report writing such that they
subject their work to greater critique than previously
...
Try
applying some of the suggestions in these notes to preparing your CV
...


Students interested in learning more about this topic might consult some other
publications on style
...


© Prof Niamh Brennan
25

References
(Note: the style guidelines of The Accounting Review reproduced in Appendix 1 are adopted in preparing this list of references)

Allen, G
...
1973
...
San Francisco: Jossey-Bass
...
C
...
G
...
M
...
1995
...

Chicago: The University of Chicago Press
...
E
...
Voluntary semi-annual earnings disclosures, earnings
volatility, unexpected earnings and firm size
...


Bradbury, M
...
1992b
...
Accounting and Finance 32 (1): 15-26
...
1995
...
Unpublished
Doctoral Dissertation, Warwick, UK: The University of Warwick
...
1972
...
London: Heinemann
...
R
...
Profit forecast disclosure: the effect on managerial behaviour
...


Ferris, K
...
1976
...
Journal of Business Finance and Accounting 3
(3): 53-66
...
A
...
Smith
...
The accuracy of profit forecasts in initial public
offering prospectuses
...


Frankel, R
...
McNichols and G
...
Wilson 1995
...
The Accounting Review 70 (1): 135-150
...
and P
...
Prospectus earnings forecasts and the pricing of
new issues on the unlisted securities market
...


Leftwich, R
...
Watts and J
...
1981
...
Journal of Accounting Research 19 (Supplement): 50-77
...
L
...
J
...
1991
...
British Accounting Review 23 (3): 195-210
...
, S
...
E
...
1990
...
The Accounting Review 65 (3): 710-721
...
L
...
The Extent and Causes of Voluntary Disclosure of Financial
Information in Three European Capital Markets: An Exploratory Study
...

Strunk, William Jr
...
B
...
2000
...
4th edition, Boston,
MA: Allyn and Bacon
...
R
...
The Visual Display of Quantitative Information
...


© Prof Niamh Brennan
27

Appendix 1: Example style guidelines, including citations and referencing systems
Extracts from the Accounting Review style guidelines (with some adaptations) are
summarised as follows:

Extracts from the style guidelines of The Accounting Review (adapted)

The Accounting Review’s manuscript preparation guidelines follow (with a slight modification) the Bformat of the Chicago Manual of Style (14th ed
...
Another helpful guide
to usage and style is The Elements of Style by William Strunk, Jr
...
B
...

Numbers
Spell out numbers from one to ten,
mathematical, statistical, scientific, or
measures
...
Generally when using
approximately thirty years
...
All other numbers are expressed
approximate terms spell out the number, for example,

Percentages and Decimal Fractions
In non-technical copy use the word percent in the text; in technical copy the symbol % is used
...
For example: a well-presented analysis; reform
...

Tables and figures
1
...

2
...

3
...

4
...
Tables should be well presented - the method of presentation on tables in the Irish Accounting
Review is recommended
...

1
...
1975); with more than one source cited together (Jones 1987; Freeman 1986); with two
or more works by one author: (Jones 1985, 1987)
...
When the reference list contains more than one work of an author published in the same year, the
suffix a, b, etc
...

3
...
If an author’s name is mentioned in
the text, it need not be repeated in the citation; for example “Jones (1987, 115) says
...
Each entry
should contain all data necessary for unambiguous identification
...
Arrange citations in alphabetical order according to surname of the first author or the name of the
institution responsible for the citation
...
Use author’s initials instead of proper names
...
Dates of publication should be placed immediately after author’s name
...
Titles of journals should not be abbreviated
...
Multiple works by the same author(s) should be listed in chronological order of publication
...

6
...
67
...
1977
...
Sarasota, Fl:
AAA
...
S
...
E
...
Sappington
...
Hierarchical structure and responsibility accounting
...

Dye, R
...
Balachandran and R
...
1989
...
Working paper,
Northwestern University, Evanston, IL
...
and I
...
1987
...
2d ed
...

Kahneman, D
...
Slovic and A
...
1982
...
Cambridge, United Kingdom: Cambridge University Press
...
M
...
Distributive justice and tax policy
...

----------------
...
The perceived effects of tax policy on corporate investment intentions
...

Shaw, W
...
1985
...
Ph
...

Dissertation, University of Texas at Austin
...
M
...
1984
...
Cambridge, MA: Harvard
Business School

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