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Business & Economics | Te Kura Umanga: Accounting

Accounting databases

Dictionaries, encyclopedia and handbooks

APA for Annual reports and standards

The Library APA guide has referencing examples of reference list format and    in-text citation referencing examples

Annual reports

Referencing examples for reports can be found here

Name of Group. (Year). Title of report. Website link

The Warehouse. (2020). 2021 annual report. https://www.thewarehousegroup.co.nz/investor-centre/2021-annual-report

In-text citation: The Warehouse (2020) or (The Warehouse, 2020).

Te Puni Kōkiri–Ministry of Māori Development. (2021). Te Pūrongo ā-tau: Annual report 2021. https://www.tpk.govt.nz/documents/download/documents-1889-A/TPK%20Annual%20Report%202021.pdf

In-text citation: Te Puni Kōkiri–Ministry of Māori Development (2021) or (Te Puni Kōkiri–Ministry of Māori Development, 2021).

Webpages

Webpage referencing examples can be found here

Name of Group. (Date.). Title of webpage: Subtitle of webpage. Website Name. URL

Note that when the author and website name are the same, omit the Website Name element

GRI. (2022). The global standards for sustainability reporting. https://www.globalreporting.org/standards/

In-text citation: GRI (2022) or (GRI, 2022).

Webpages with Corporate Authors and no date

Webpage referencing examples can be found here

Name of Group. (n.d.). Title of webpage: Subtitle of webpage. Website Name. URL

Te Kāwai Ārahi Pūrongo Mōwaho–External Reporting Board. (n.d.). Accounting standards. https://www.xrb.govt.nz/standards/accounting-standards/

In-text citation: Te Kāwai Ārahi Pūrongo Mōwaho–External Reporting Board (n.d.) or (Te Kāwai Ārahi Pūrongo Mōwaho–External Reporting Board, n.d.)

United Nations Global Compact. (n.d.). Making global goals local business. https://www.unglobalcompact.org/sdgs

In-text citation: United Nations Global Compact (n.d.) or (United Nations Global Compact, n.d.).

Value Reporting Foundation. (n.d.). International <IR> framework. https://www.integratedreporting.org/resource/international-ir-framework

Intext citation: Value Reporting Foundation (n.d.) or (Value Reporting Foundation, n.d.)

NZX listing rules

Report referencing examples can be found here

Agency. (Year). Title of report: Subtitle of report. Publisher. URL

NZX. (2022). NZX listing rules. https://www.nzx.com/regulation/nzx-rules-guidance/nzx-listing-rules

In-text citation: NZX (2022) or (NZX, 2022).

YouTube videos

YouTube referencing examples can be found here

Uploader, U. U. (Year, Month Date). Title of video: Subtitle of video [Video]. Publisher. https://xxxxxx

GRI Secretariat . (2016, October 14). Introducing the GRI standards [Video]. YouTube. https://www.youtube.com/watch?v=RDe8Kkh1BrU

In-text citation note:

If your source has a very long author and you are citing it in-text multiple times, you can use an abbreviation after the first time.

You will need to signal the abbreviation in brackets after the first instance.

Example:

These standards are the most comprehensive (Te Kāwhai Ārahi Pūrongo Mōwaho-External Reporting Board [ERB], n.d.) or Te Kāwhai Ārahi Pūrongo Mōwaho-External Reporting Board (ERB, n.d.) has the most comprehensive standards. You can then use the following format (ERB, n.d.) or ERB (n.d.).