What is a report?

A report ‘reports’ on something in a concise, formal way using clearly defined s

ections presented in a standard format, which tell the reader what you did, why
and how you did it and what you found. It is the formal writing up of a practica
l experiment, project or research investigation. A report is written in a way w
hich presumes that the reader knows nothing about your experiment or research. I
t is usually written more concisely than an essay, with headings and sub-heading
s and perhaps bullet-point recommendations, etc. A research report must be writ
ten in sufficient detail so that someone reading it would be able to replicate y
our research exactly. It usually contains arguments and critical evaluation to s
upport a proposed course of action, or to evaluate a business issue.

BEFORE YOU START WRITING…

• Firstly, check with your lecturer and the module handbook for precise in
structions, i.e. prescribed report structure, word count, deadline.
• Be very detail minded. All BS reports will require accurate referencing,
good clear English, professional presentation, i.e. clear structure, coherent,
free of spelling, grammatical and punctuation errors.
• If you are compiling a group report, assign roles. One person in the gro
up could be assigned the role of ‘editor’ to finally ensure the report is put to
gether correctly, that it addresses all the points in the question and reads coh
erently (i.e. the report makes sense and flows logically and grammatically, not
in parts of what each person wrote).
Structuring a report
Lecturers have their own particular requirements for assignment reports. There a
re different types of reports, so check what your lecturer expects. Most reports
include some or all of the sections below:
1. Title Page
2. Abstract/Executive Summary (check if required, and which type)
3. Table of Contents
4. Terms of Reference (check if required)
5. Introduction
6. Literature Review (check if required)
7. Methodology (check if required)
8. Results/Findings
9. Discussion/Analysis
10. Conclusions
11. Recommendations (check if required)
12. References
13. Appendices (check if required)
What goes in each section? (some of these sections may not be required – check t
ask instructions)
Section Writing style Contents
Title "An investigation into...” This should be short and precise. It sho
uld tell the reader what the report is about, e.g. A report into the feasibility
of establishing a student run catering service at UHBS.
Abstract / Executive Summary "The growing popularity of internet shopping has
been accompanied by a rapid growth of courier delivery services. It has been ar
gued (Green, 2006) that the delivery aspect of any e-commerce business is crucia
l to its success. This report investigates this relationship with respect to in
dependent courier companies in the Hertford area. The report... “ The abst
ract is a self-contained summary of the whole of your report - it summarises wha
t the report does (as opposed to the purpose which goes in the ‘Terms of Referen
ce’ section). It should therefore be written last and is usually limited to one
paragraph (approximately 150-250 words). The term Executive Summary is used if
it is a business report, and the term ‘Abstract’ is used if it is an academic r
eport. It should contain an outline of what you investigated (as stated in your
 title).
● The issue being investigated, with brief reference to other relevant research
if you are writing a research report.
● A brief summary of the method of investigation.
● Main findings (and how these relate to the hypotheses/question if you are writ
ing a research report).
● A conclusion which may include a suggestion for further research (research rep
ort) or recommendations (recommendation report).
Table of Contents Include all headings and sub-headings used in th
e report and their page numbers (do this last) (See ASU Guide IT for UHBS Assign
ments)
Terms of Reference “This purpose/aim of this report is to investigate the r
elationship between e-commerce and the courier industry in the Hertford area...”
This outlines concisely the purpose /aim of the report.
Introduction “The rapid growth of e-commerce, particularly in relation to lar
ge volume trading sites, such as eBay, has provided local courier businesses wit
h the opportunity for rapid expansion of services. For example, ‘Hertsmove Couri
ers’, based in Hertford, have developed a text messaging booking system for eBay
customers which ensures rapid collection and delivery of secured items. This re
search investigates...”
The Introduction ‘sets the scene’ for your report; it does this in two w
ays:
By introducing the reader in more detail to the subject area you dealing
with
Through presenting your objectives (and hypotheses in a research report
)
You should explain the background to the problem with reference to previous work
conducted in the area (i.e. a literature review). Ensure you only include stud
ies that have direct relevance to your research.
Briefly discuss the findings of other researchers or the experiences of other pr
actitioners, and how these connect with your study. Finally, state your aims or
hypothesis.
Literature Review This is a review of all relevant sources, such a
s a comparison of academic theories plus government /company reports. See ASU G
uide Writing a Literature Review.
Methodology “The research was conducted during semester B, 2008, using two l
ocal courier companies...” The Methodology section should describe every st
ep of how you carried out your research in sufficient detail so that the reader
could replicate your procedure exactly if they wanted to. Information on your ex
perimental design, sampling methods, participants (if any), any special equipmen
t and the overall procedure employed should be clearly specified.
This information is usually presented under the following sub-headings:
Participants (if there were any) - State how many participants or items were inc
luded. Why and how were they selected? What were their defining characteristics?
Design - State what your research method was (e.g. primary, secondary research,
questionnaire survey etc) and why you chose this method. What was your design, i
.e. how you chose your samples, etc?
Procedure - A step by step description of what you / you and your group did
Results/Findings Present data in a summarised form (e.g. means and standa
rd deviations).
Raw data (e.g. individual recordings taken during the experiment) should be incl
uded in the Appendices.
Statistical Analysis
If you conducted a statistical analysis of your results state which test you use
d (e.g. chi-square, t-test) and briefly explain why you chose that particular st
atistical test
Show how your results were analysed, laying out your calculations clearly (ensur
e you include the level of probability or significance p or P, and the number o
f observations made n)
Clearly state the results of the analysis stating whether the result was statist
ically significant. Your Results/Findings section should clearly and concise
ly convey the findings on which you will base your discussion/analysis, so the r
eader needs to be certain of what you found.
Describe what the results were; do not offer interpretations of them. Present th
em in a logical order. Those that link most directly to your hypothesis or resea
rch issue or question should be given first.
Do not present the same data in more than two ways, i.e. use either a table or g
raph/figure, and explain in text.
Remember that a graph/table should be understandable independently of any text,
but you may accompany each with a description if necessary. Use clear, concise t
itles for each and label the axes of graphs. Say which variables the graph/table
compares.
Describe what the graph/table shows, and then check that this really is what it
shows. If it is not, you need to amend it, or your description.
Remember, you might need to put all graphical and statistical information in an
appendix - check with the assignment guidance you were given.
Discussion/Analysis The Discussion/Analysis section is probably the
most important and longest section of your report. It helps the reader to unders
tand the relevance of your research to other research, past and present, in this
business subject area. This is your chance to discuss, analyse and interpret yo
ur results in relation to all the information you have collected. It relates and
links to the Introduction and to Results/Findings. It should contain the follow
ing:
An overview of the main results of your work
Interpretation of these results in relation to your aim and objectives, predicti
ons or hypothesis, e.g. is your hypothesis supported or rejected - in relation t
o the findings of other research in the area, specifically those studies that yo
u included in your Introduction.
Consideration of the broader implications of your findings. What do they suggest
for future research in the area? If your results contradict previous findings,
what does this suggest about your work or the work of others? What should be stu
died next?
Discussion of any limitations or problems with your research method(s) or experi
mental design and practical suggestions of how these might be avoided if the stu
dy was conducted again.
Conclusions "Findings from this research indicate that communication needs i
mproving...” Summarise the key points already made and the main issues arisin
g from your report.
Recommendations
(if separate) “To improve communication, the company could…” Recommendations
always follow the Conclusions. Only after you have ascertained the issues/ stren
gths and weaknesses, is it possible to offer your Recommendations.
Some carefully considered ideas for further research in the area would help clar
ify or take forward your own findings.
References Give details of work by all other authors which you have
referred to in your report (see ASU Guide to Harvard Referencing).
Appendices Appendices should only be used for material that is rele
vant to your report but is not essential to the main discussion, e.g. statistica
l tables, calculations, examples of questionnaires, a glossary of terms, etc. Al
l appendices should be clearly labelled and referred to where appropriate in the
main text (e.g. ‘See Appendix 2’ - this means that Appendix 2 contains all the
research method details)
Report sections
1. Title page (What is this document?)
Follow your lecturer’s instructions and module guidelines. This page usually con
tains:
Title of the report
Author(s) & ID number(s)
Submission Date
Degree Programme
Module Name & Number
Module Lecturer
Word Count

2. Abstract/Executive Summary (What will readers find in this report?)

(You write this part last because you need to know your results and conclusion b
efore writing it.)
It comes at the beginning of your report because it acts as a summary of the rep
ort so that busy people can quickly see if they want or need to read the whole t
hing. A business report uses the term Executive Summary. Alternatively, the ter
m ‘Abstract’ is used for academic journals/reports where the report is more acad
emic than business (e.g. an academic research report). It is normally fairly sho
rt and concise and has the following basic form:
Abstract or Executive Summary briefly includes
Key issues/problem(s)
How you addressed the issues/problem(s)
Main findings, i.e. arguments or positions taken
Key conclusions and recommendations
For example:
The ABC Company has recently been advised to change its accounting system from o
utsourced to in house . This would not only bring it into line with current acc
ounting theory, but also with the current practice of many modern large corporat
ions which have seen major advantages in establishing a management accounts func
tion within the business. However, because ABC is a relatively young and medium
sized enterprise, there are issues concerning both the structural changes requir
ed and the cost effectiveness of implementing such a system. This report examine
s these issues in detail, utilising expert academic and practitioner secondary s
ources. The report concludes that the original recommendation for a transition t
o such as system was basically sound. Such a transition would supply ABC with e
nhanced operating information which would improve profitability and make the tra
nsition self-financing within a period of two years. Recommendations concerning
changing processes and working practices for some employees are suggested.
3. Table of Contents (Where is everything?)
All reports require a Table of Contents at the beginning. Show numbered heading
s, sub-headings and section headings with their page numbers. The Table of Conte
nts feature in Microsoft Word should be used as it allows instant page updating,
etc.
Page numbers should begin on the first page of the actual report, (often the Int
roduction). The ASU Guide IT for UHBS Assignments will show you how to arrange y
our page numbers and contents.
4. Terms of Reference (What were you asked to do?)
Terms of Reference are a formal statement of the aim and scope of your report. T
hey set the boundaries for your report - they tell the reader the report brief (
assignment task). For example:
This report will investigate whether ABC Company would benefit from establishing
a management accounts system rather than continue with the present system of ou
tsourcing accounts. The report will cover European and UK operations for the pe
riod 2001 to 2006. The report is required to supply statistical evidence and re
commendations.
Note: Some BS report assignments include the Terms of Reference section in the I
ntroduction rather than under a heading of its own.

5. Introduction (What is the issue?)

Your word count starts from the Introduction and ends after the Recommendations.
Your Introduction should have the following parts:
• A topic sentence to set the general context.
• Specific background and context.
• What is the basic issue?
• Why is the issue important?
• What will you be able to conclude after your investigation?
• A signpost to lead us into the next step.
For example:
Many companies are considering whether or not to establish a management accounts
function within the company management structure (Courtney, 2006). ABC Company
is a fast growing IT company with operations in Europe as well as the UK. ABC st
arted operations on a small scale in 2001 as a Total Information Technology Solu
tions Provider. In 2000, the company moved into its present premises in Cambridg
e and began focusing on web based technologies and computer networking for small
, medium and large businesses including government and municipalities. With cons
olidation and expansion, management has found that their current accounting prac
tice of outsourcing the accounts leads to problems related to issues of informat
ion effectiveness. After completion of a recent consultancy-based review (Bryant
, 2006) they have been advised to consider establishing an integrated management
accounts function within the business itself in order to handle their internal
audit, financial accounting and management accounting functions. Since they are
beginning a further period of expansion, ABC management requires a more comprehe
nsive and effective database for company strategic planning. The next section of
this report will outline the research base used for the investigation.
Note: Some BS report assignments require a Literature Review (see ASU Guide to W
riting a Literature Review). The Literature Review section would come after the
Introduction and before the Methodology section.

6. Literature Review (What authors’ ideas and theories are relevant to your topi
c? And why?)
If required, this section reviews a wide range of sources of data to consider ho
w important they are for the purpose of your work. Examine all the relevant ‘aca
demic’ sources of data for your research such as current theory in relation to t
he issue. Your review should include relevant comparisons and contrasts with str
ategies used by other companies, etc. (See ASU Guide to Writing a Literature Rev
iew).

7. Methodology (How did you get information?)

If this section is required, give details of how the information in the report w
as obtained, which sources of information were consulted and which methods of in
vestigation were used. Use the following methods and sources to find supporting
or non-supporting evidence:
Deductive method: This is good detective work - to find evidence to support or n
ot support the issue. Notice the word support as you can never PROVE anything w
ith research, so use the word support. Gather good quality ‘independent’ ‘eviden
ce’ to provide an informed opinion on the issues.
Inductive method: This is ‘guesswork’ - making assumptions based on only a few
examples - good for forming hypotheses and generating ideas but not a valid meth
od to gather evidence.
Primary sources - you discover original data by your own investigation.
Secondary sources - you find data from reading and researching the ‘experts’ (ac
ademics and practitioners) who have experience of the issue and who have written
or commented on it in journals and publications.
Empirical data - observed data from the real world (primary or secondary).
Qualitative data: Data or evidence from sources which you cannot count or meas
ure exactly, e.g:
• Opinions of academic authorities - academics who are experts in this a
rea.
• Opinions of practitioners - experts working in the field.
• Government, institutional, company, media reports, etc.
This data is collected via interviews, observations, focus groups, etc. and is r
ecorded in non-numerical form.
Quantitative data: Data or evidence which is numerical or can be measured exactl
y. e.g. a survey
The ‘validity’ and ‘reliability’ of your data needs to be analysed. Reliability
means is the research consistent and replicable? Is the data collection, analys
is and interpretation reliable? Could an independent researcher reproduce your s
tudy and obtain similar results? Validity means did you use the right research ‘
tool’ for the job? Does the research actually investigate what you wanted to inv
estigate? Can your results be generalised from your sample to a wider population
?

8. Results/Findings (What did you find out?)

This is a key section of your report and includes the main findings of your inve
stigation and some basic comments on the results. Consider your research about t
he core issue. For example, what did you find out about the consultancy recommen
dation to ABC to change the accounting system? Show your own investigation of
the company, and show synthesis of expert opinions and theory. Identify any othe
r relevant issues you discovered.

9. Discussion and Analysis (So what?)

Analyse each issue:
• Break down the issues identified in your findings into parts, e.g. X, Y
and Z. State the relationships between these parts and what effects X has on Y;
Y has on Z; Z has on X, etc. Consider every possible aspect of each issue. This
is often made easier by asking yourself as many questions as possible, such as,
Who? Why? What? Where? When? Which? How? Your analysis will contain these answer
s.
• Identify and analyse the key patterns. Follow the report brief and if ap
propriate evaluate which parts are having the greatest effects.
Evaluate each issue:
• Assess how valuable or otherwise each part (factor) is in terms of their
effects on each issue.
• Judge the strengths and weaknesses of ABC Company’s current situation.
• Compare the answers with other possible theoretical solutions suggested
by experts and with each of the other answers.

10. Conclusions (What are the main points from your report?)
The Conclusions summarise the main issues and key points from your main body. Th
ere is never new information presented in this section. It is the place for synt
hesis (drawing together) of these points and expert opinions. It should clearly
cross-reference the points and different sections.
For example, conclude the key factors in influencing whether or not it would be
advisable for the ABC Company to change its accounting system from outsourced to
in house .

11. Recommendations (What could/should be done?)

The Recommendation section is the area in which you usually get marked for creat
ive and independent thought, shown by appreciating possible future improvements/
changes, linked to the outcomes of your Conclusions. Ideally, Recommendations sh
ould be prioritised in line with Conclusions and a timeframe would be useful. Al
ternative ideas could be suggested.
For example, suggest what ABC Company should do, by whom, when and how, so there
is a sense of priority. This can be done in bullet points:
• ABC Company should accept the recommendation of the consultants to imple
ment a management accounting system.
• ABC Company should action the Finance Director to recruit and establish
a new
management accounts unit by the end of the year. Recruitment should start as soo
n as possible with advertisements in local newspapers…
• ABC Company should establish a realistic timeframe for the transition. T
his might be nine months by the time the selected candidates are in place. If no
t…

The word count ends here and does not include anything from this section onwards
.

12. References (Where did you get your ideas/information from?)

Include a list of References at the end of the report giving all the sources you
have referred to in the text of the report, arranged alphabetically by the auth
or’s surname. This is so the reader can go to your source and get more informati
on if required. It is also to confirm that you did not copy any part of the repo
rt from anywhere else and thereby avoid the serious charge of plagiarism. Never
be tempted to leave your list of References to last because you will often not b
e able to trace your sources again! Compile your list as you are researching us
ing the ASU Guide to Harvard Referencing.

13. Appendices (What additional data/information is relevant?)

You should include copies of all relevant data, such as, charts, graphs, lists,
etc. in separate appendices, numbered Appendix 1, 2, 3 and provide headings indi
cating what the Appendix contains. For example:
Appendix 1: Organisational Structure
Appendix 2: The Financial Situation
Appendix 3: 2008 Profit Forecast
You must only include an Appendix if it is relevant and the link is clearly made
in the body of the text, for example, (see Appendix 1). ‘Floating Appendices’ m
ay count against your marks. Tables and Figures must be numbered and labelled, e
.g. Table 1: Sales for 2008. Number and label the table above the actual table.
Label and number the Figure below the graph, chart, diagram, etc. and ensure axe
s are labelled clearly. All material in the appendices has also to be referenced
(state the source at the bottom of each one and include a full reference in the
list of References).
If you copy the source exactly, refer to it as: Source: Harris (2005:34).
If you change information from the original source, refer to it as: Adapted from
: Harris (2005).
Report Format (What should it look like?)
You should thoroughly spell check and proof read your report, by reading it alou
d or having a friend read it for you. Use grammar check programmes very carefull
y, as they are problematic. You could try Read and Write software (on the PCs in
the LRC).
Present it in the way your lecturer has requested by checking the module handboo
k and any further guidance you have been given.
Writing style
• A report is not like an essay. A report should be written concisely, in
a businesslike manner, and has headings and sub-headings.
• Write for the reader not for yourself. Use the third person (A questionn
aire was completed by all participants) rather than the first person (We complet
ed a questionnaire). An academic report is formal and written to indicate an obj
ective distance from conflicting opinions. Sometimes your lecturer may want yo
u to write in the first person, i.e. for a small group report/reflective part of
a report, so always check the module handbook for guidance.
• Make sure that a paragraph only contains one main topic supported by rel
evant examples and evidence to illustrate your points.
• Use signposts to guide your reader through and between each section, e
.g., "The next section will discuss the findings from the investigation..."
See the ASU Guide to Academic Writing Style for further advice and for tips on p
unctuation.
Layout
• Check if your lecturer has a preference, otherwise use Times New Roman o
r Arial 12pt with 1.5 spacing.
• Use 14pt headings and 12pt sub-headings as further signposts for the rea
der, for example:
1. ABC Company Accounting
1.1 ABC Current Outsourcing Arrangement
2. Issues of Management Accounting
2.1 Advantages of Management Accounting
2.2 Disadvantages of Management Accounting
• Inform the reader of what is contained in each section under the main he
ading.
• Remember, you must write something under each heading
• Use bullet points or numbers to make the report clearer.
• Use relevant tables, figures and appendices to support your text, but re
member to adequately refer to these in your text, e.g. (See Appendix 2).
• Use a footer to indicate your name(s), ID(s) & module code.
• Use page numbering from the Introduction page onwards.
• Include a final word count on the title page.
Logistics
Lastly, some general reminders about making sure you complete the report in time
:
• For group reports, see ASU Guide to Participating in Group Work. You oft
en need to produce a group log to detail tasks, timeframes, roles and responsibi
lities.
• Draw up a realistic timeframe for the completion of the research and the
writing.
• Check task instructions carefully. If you do not know exactly what to do
, ask your lecturer.
• Never put things off until later. Do as much as you can, as early as you
can.
• Ensure you know the correct hand-in date and that the report is ready fo
r the deadline.
• Check the report is correctly presented, or bound, with the completed As
signment Assessment Form.